Below please see the trial balance for Browns Grocery shop as at December 31,2020 Browns Grocery shop Trial Balance as at December 31 2020 Details/Account Debit Credit Sales 90800 Purchases 12100 Opening Stock 23000 Salary Expenses 10000 Electricity Bill 480 Property 21500 Machine 36400 Building 14260 Water Bill 1000 Cash at bank 12180 Capital 53605 Long term loans 5515 Rent 10000 Internet Bill 9000 Total 149,920 | 149,920 Foot notes Closing stock 5000 Required A. Provide brief explanations on all the items listed on the trial balance in relation to the business B. prepare the trading and profit and loss account and the statement of| financial position for the business