Exercise 45 The following trial Balance was extracted from the books of James Green, a sole trader, at the cluse of business on 31 March Year 8. Dr Cr CL CA Debtors and Creditors Bank CA Capital Account 1 April Year 7 Finone 3,360 1,040 1,360 5,800 ffice Furniture A 800 460 430 6,260 210 2,440 900 290 Rent and Rates Ep Stock 1 April Year 7 opening sloe t Purchases and Sales 11,990 -Sales Returns Wages and Salaries E Delivery Van CA Discounts Provision for Bad & Doubtful Debts Bad Debts written off Sundry Expenses Van Running Expenses 140 f 200 130 110 370 1,660 1,030 19,490 Cash CA 19,490 (a) Stock 31 March Year8 1,210, e los (b) There are no Purchases Returns. (c) Wages accrued 31 March Year 8 70.A d) Rent prepaid 31 March Year 8 E60. EX le) Provide depreciation as follows: office furnituref 40; Delivery Van 90. (f1) Provide for bad and doubtful debts remains unchanged. Note: Required Prepare the Trading and Profit and Loss Account for the year ended 31 March Year 8 together with a Balance Sheet as that date