9.5A The following is the trial balance of T Owen as at 31 March 20X9. Draw up a set of financial statements for the year ended 31 March 20X9. Dr Cr Stock 1 April 20X8 52,800 Sales Purchases Carriage inwards Carriage outwards 276,400 141,300 1,350 5,840 Returns outwards Wages and salaries Business rates Communication expenses Commissions paid Insurance Sundry expenses 2,408 63,400 3,800 714 1,930 1,830 208 Buildings Debtors Creditors Fixtures 125,000 45,900 24,870 1,106 Cash at bank 31,420 Cash in hand 276 Drawings 37,320 Capital 210,516 514,194 514,194 Stock at 31 March 20X9 was 58,440.