(5) 3oom trapley trading trial balance from her account CR 222,700 114,500 8,600 het in Talle format from her accounts on 31 December 2010 DR Purchases and Sales 124,000 Stock at 1" January 2016 9,300 Capital Bank Premises 93,000 Machinery 56,000 Provision for Depreciation on Machinery Commission Received Debtors and Creditors 18,400 Discount Allowed and Discount Received 1,200 Insurance -10,200 Repairs & Maintenance 7.400 Wages & Salaries 47,300 Rent & Rates 7,000 Carriage Inwards 600 374.400 18.700 1.900 6,500 1,500 374.400 d) The following information is also available. a) the closing stock at 21" December 2016 was valued at $11,200 b) Commission receivable of $6,000 was owing at 21/12/2016 c) At 31" December 2016, Wages & Salaries owing amounted to 426,700 while Rent & Rates were prepaid by 28,000 The insurance included 11.200 covering a private insurance premium for Betty Brown e) Depreciation is to be provided on Machinery at the rate of 20% by reducing balance method. Required a) Prepare the Trading, Profit and Loss Account of Betty Brown for the year ended 31 December 2016 and the b) Balance Sheet as at that date, (12 Marks) 120 Marks/