Diprock Ltd is a retail business and the Thomas, the finance director, has produced the following trial balance for the year ended 31 July 2017 The trial balance produced does not balance and he has asked for your help. Diprock Ltd Trial Balance as at 31 July 2017 E 000 Accumulated depreciation Office equipment at 1 August 2016 Accumulated depreciation-Factory buildings at 1 August 2016 Accumulated depreciation-Vans at 1 August 2016 Allowance for receivables at 1 August 2016 Carriage inwards Carriage outward:s Directors remuneration Discounts allowed Discounts received Dividends paid Insurance Inventory at 1 August 2016 Irrecoverable and impaired debts Land and factory buildings Cost Light and heat Loan from bank at 4% Loan interest paid Office equipment- Cost Office expenses 2 224 2,400 1,640 15,400 2,440 12,000 2,560 Payables Purchases Receivables Retained earnings at 1 August 2016 Returns inwards Returns outwards 30,372 8,092 8,484 144 39,484 Share capital (shares have nominal value of 20p) Share Vans-Cost Wages premium account 1,000 2,492 70,188 67,596 Diprock Ltd is a retail business and the Thomas, the finance director, has produced the following trial balance for the year ended 31 July 2017 The trial balance produced does not balance and he has asked for your help. Diprock Ltd Trial Balance as at 31 July 2017 E 000 Accumulated depreciation Office equipment at 1 August 2016 Accumulated depreciation-Factory buildings at 1 August 2016 Accumulated depreciation-Vans at 1 August 2016 Allowance for receivables at 1 August 2016 Carriage inwards Carriage outward:s Directors remuneration Discounts allowed Discounts received Dividends paid Insurance Inventory at 1 August 2016 Irrecoverable and impaired debts Land and factory buildings Cost Light and heat Loan from bank at 4% Loan interest paid Office equipment- Cost Office expenses 2 224 2,400 1,640 15,400 2,440 12,000 2,560 Payables Purchases Receivables Retained earnings at 1 August 2016 Returns inwards Returns outwards 30,372 8,092 8,484 144 39,484 Share capital (shares have nominal value of 20p) Share Vans-Cost Wages premium account 1,000 2,492 70,188 67,596