8. Prepare a Trial balance as at 31 December 2015, with the following accounts balances. (10 Marks) \begin{tabular}{lc} Account & Amount (P) \\ Sales & 532000 \\ Purchases & 308000 \\ Rent & 7600 \\ Electricity & 1400 \\ Salaries \& Wages & 104000 \\ Discount allowed & 6000 \\ Buildings & 169600 \\ Fixtures & 4000 \\ Accounts receivable & 62400 \\ Sundry expenses & 600 \\ Accounts payable & 32000 \\ Cash at bank & 30000 \\ Drawings & 57200 \\ Motor vans & 32000 \\ Motor expenses & 9200 \\ Capital & 228000 \end{tabular}