b. Mr. Abdallah had a trial balance as given below as at December, 2021. Dr. Cr. Shs Shs 5. Salaries 96,000 6. Carriage Outward 10,000 7. Rent 72,000 8. Discount Allowed 8,000 9. Sundry Debtors 240,000 10. Plant & Machinery 360,000 11. Furniture 60,000 12. Drawings 18,000 13. Sundry Creditors 350,000 16. Capital 328,000 17. Gross profit 312,000 18. Closing Stock 126,000 990,000 990,000 Note: No. 5, 6, 7, 8, 17 are transferred to profit and loss. Extract the profit and loss account then the final trial balance which is further revised. a. Prepare a trial balance after finishing profit and loss account