37.9A Jean Marsh owns a small business making and selling children's toys. The following trial balance was extracted from her books on 31 December 2017. Dr Cr Purchases of raw materials Capital Drawings Sales Inventory at 1 January 2017: Raw materials Finished goods 15,000 2,000 90,000 3,400 6,100 Carriage inwards 18,000 800 Factory wages 18,500 Office salaries 16,900 General expenses: J. Marsh: salary and expenses 10,400 Factory 1,200 Office 750 Lighting 2,500 Rent 3,750 Insurance Advertising Bad debts 950 1,400 650 Discount received 1,600 Carriage outwards 375 Plant and machinery, at cost less depreciation 9,100 Car, at cost less depreciation 4,200 3,600 Bank 325 Cash in hand Accounts receivable and accounts payable 7,700 112,600 6,000 112,600 You are given the following additional information. 1 Inventory at 31 December 2017 Raw materials Finished goods 2,900 8,200 There was no work-in-progress. 2 Depreciation for the year is to be charged as follows: Plant and machinery 1,500 500 Car 3 4 5 At 31 December 2017 insurance paid in advance was 150 and office general expenses unpaid were 75. Lighting and rent are to be apportioned: 4/5 Factory, 1/5 Office. Insurance is to be apportioned: 3/4 Factory, 14 Office. Jean is the business's salesperson and her salary and expenses are to be treated as a selling expense. She has sole use of the business's car.