Below is the trial balance of Martina's Mechanical Services at 5 April 2021. Trading account: Sales Opening inventory Purchases Carriage inwards Other revenues and expenses: 1,370,000 129,000 902,000 1,630 Income from repair services Rent. 12,720 29,500 Insurance 4,320 Advertising expense 2,760 Heating and lighting 3,920 Shop and office expenses 28,500 Salaries and wages 43,652 Discounts allowed 2,950 Carriage outwards 3,174 Balance sheet accounts: Fixtures and fittings at cost 312,000 Fixtures and fittings-accumulated depreciation at 6 April 2019 70,000 Motor vehicles at cost 136,000 Motor vehicles - accumulated depreciation at 6 April 2019 53,200 Receivables 69,128 Allowance for receivables (at 6 April 2019) 2,950 Bank 18,650 Payables 41,328 Loan 40,000 Capital 130,046 Drawings 33,060