(b) From the following trial balance of B WANA, extract after one year's trading, prepare a trading and profit and loss account for the year ended 31 December 2015. including balance sheet. Trial Balance as on 31 December 2015 DR CR Sales 18,462 Purchases 14,629 Salaries 2,150 Motor expenses 520 Rent 670 Insurance 111 General expenses 105/ Premises Motor vehicles A Debtors 35 LCreditors 1,538 A Cash at bank 3 Cash in hand A Drawings L L Capital 5,424 25,424 L 1,500 1,200 $1,950 1,654 40 895 25,424