An inexperienced bookkeeper has drawn up the trial balance for the year ended 31^st March 2021:

Ledger accounts Debit Credit Bank overdraft 8270 Capital 22955 Provision for doubtful debts 1000 Creditors 8185 Debtors 14915 Discount received 1260 Discount allowed 3665 Drawings 6000 Furniture 25940 General expenses 4150 Purchases 54500 Sales 70000 Returns inward 1500 Bad debts 1000 Total 127385 95955