21,450 6. The following trial balance was extracted from the books of Talwan enterprise on 31" December 2012 Stock 1" January 2012 6225 Purchases 8625 Sales Return inwards 338 Discount received 608 Return outward 225 Discount allowed 555 Land and building on cost 22,500 Provision for depreciation Land and building 4,500 Debtors 1,080 Creditors 600 f Bad debts 97 Provision for bad debt 19 Jan. 4,500 Electricity 1,373 Wages and salaries 3,563 Drawings 1,550 Cash in hand 10,382 Capital 33,150 EXAMS 2016/17 tRent 60.788 60,788 Additional Information a. Stock at 31 December 2012 was 145,288 b. Wages owing amounted to 4488 6. Provision for bad debt is to be reduced to 4112 d. Provide for depreciation on land and buildings at 10% on cost You are required to prepare a trading profit and loss account for the year ended 31 December 2012