Below are the particulars taken out from the books of Vampirina & Co. Sundry Debtors 52 000 Insurance premiums 2 400 Accounts payable 22 000 Cash at Bank 6 200 Cash in hand 2 392 Machinery 24 000 Furniture 3500 Wages 23 600 Motor car 22 000 General Expenses 2 680 Purchases 145 000 Carriage inward 2 040 Sales 292 000 Carriage outward 1 630 Sales Returns 2 600 Transportation in 6 430 Salaries 8 420 Owners equity 20 000 Opening stock 11 400 Drawings 8 000 Motor car expenses 3 600 Equipment 2508 Rent & Taxes 3600.

Required:

a) Trading and Profit & Loss Account for the year ended 31 December 2019 and

b) Balance sheet as at December 31st2019

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