An accounting student prepared the following trial balance for heavy metal enterprises for the year which ended 31 December 2011 and inserted the amount of $51,200 for capital

debit and credit the trial balance like this

Cr Sooo 49,100 54. 200 75.000 31 OD caruiage Inwards rent paid 12,000 99000 Bank oerdraft 2,80 cash on hand 3200 Provide for bad debts Bad debts accounts receivable accounts payable- long term loan . carnage outwards 4500 commission received 6200 Equipment at cost accume laled deprecation lequipment 30,500 motor vehicle at cost. bcumula led deprocation solaries 40000 Inventory 16,800 Purchases sales -125,000 miscellaneous exames - 36,400 return outwards Returns inwards 2,500 Capitat 400,900 68000 (moda vehoed 15,400 74,600 3,600 31,200 40 GDP prepared 1) An accounting Student following trial balance for Heavy Metal Enterprises ton Year , 31 December 2011 oond inserted the amount of 851,200 for Capitale Bonk Overdraft 26,500 Cashin hand 3.200 Provision for bad dept 8200 5,000 Accounts recievable 49100 54,200 Long terne Coon 75,000 Bod depts Accounts pactable