9.6A F Brown drew up the following trial balance as at 30 September 20X8. You are to draft the trading and profit and loss account for the year ended 30 September 20X8 and a balance sheet as at that date. Dr Cr f Capital 49,675 Drawings 28,600 Cash at bank 4,420 Cash in hand 112 Debtors 38,100 Creditors 26,300 Stock 30 September 20X7 72,410 Van 5,650 Office equipment 7,470 Sales 391,400 Purchases 254,810 Returns inwards 2,110 Carriage inwards 760 Returns outwards 1,240 Carriage outwards 2,850 Motor expenses 1,490 Rent 8,200 Telephone charges 680 Wages and salaries 39,600 Insurance 745 Office expenses 392 Sundry expenses 216 468,615 468,615 Stock at 30 September 20X8 was 89,404