5. The following trial balance was extracted from the books of F Sorley on 30 April 2007. From it, and the note about stock, prepare his trading and profit and loss account for the year ended 30 April 2007, and a balance sheet as at that date. Dr Cr S $ Sales 210.420 Purchases 108,680 Stock 1 May 2006 9,410 Carriage outwards 1,115 Carriage inwards 840 Returns inwards 4,900 Returns outwards 3,720 Salaries and wages 41,800 Motor expenses 912 Rent 6,800 Sundry expenses 318 Motor vehicles 14,400 Fixtures and fittings 912 Debtors 23,200 Creditors 14,100 = Cash at bank 4,100 Cash in hand 240 Drawings 29,440 Capital 18,827 247.067 247,067