Carousel Traders Trial Balance As at June 30, 2017 Cash at bank 35000 Accounts Receivable 21000 Allowance for Doubtful Debts 1900 Accounts Payable 13000 Interest Received 900000 Cost of Sales 481000 Sales 793000 Discount Allowed 1750 Discount Received 2100 Sales Returns 3850 Equipment 96700 Accumulated Depreciation Equipment 52300 Doubtful Debts 980000 Land and Premises 900000 Freight Inwards 15600 Depreciation Equipment 3750 Customs Duty 1260 Delivery Vehicles 125000 Accumulated Depreciation Delivery Vehicles 63000 Advertising 17900 Insurance 15000 Depreciation Delivery Vehicles 12200 Stationery 1780 Interest Paid 650000 Mortgage (due 2027) 560000 Bank Fees and Charges on Loan 85000 Capital 430785 Drawings 10080 Bank Loan (due 2017) 14000 Inventory 32500 Wages Sales Staff 103000 Wages Office Staff 51900