- Class Exercise - Crafting of Financial statements Develop the Statements of P&L and Financial position from the Trial balance of Ruto Gondwe as at 30th September, 2021 Cr(K Dr (K) 2,368 200 310 205 322 11,874 18,600 3,862 304 78 664 Stock 1 October, 2020 Carriage outwards Carriage inwards Returns inwards Returns outwards Purchases Sales Salaries and wages Rent Insurance Motor vehicle expenses Office expenses Lighting and heating expenses General expenses Premises Motor Vehicles Fixtures and fittings Debtors Creditors Cash and bank Drawings Capital 216 166 314 5,000 1,800 350 3,896 1,731 482 1.200 33.289 12.636 33.289 Stock as at September 30, 2021 - K1,620