(c) The following balances have been extracted from the books of accounts of Waiguru a sole trader on 31st December 2020. 47600000 2285000 190000 70000 Sales Purchases Office expenses Insurance Wages Rates Heating and lighting Telephone Discount allowed Opening stock Returns inwards Return outwards Premises 790000 250000 120000 95000 115000 50000 20000 15000 4000000 11Page Plant