From the below balances make Trial Balance, an income statement and Balance sheet.

Stock 1st October 2018 41.600, Carriage outwards 2,100. Carriage inwards 3,700 Returns inwards 1540 Returns outwards 3,410 Purchases 188,430 Sales 380,400 Salaries 61,400 Rent 3,700 Insurance 1,356 Motor expenses 1,910 Office expenses 412 Lighting expenses 894 General expenses 245 Premises 92,000 Motor vehicles 13.400 Fixtures and fittings 1.900 - Debtors 42,560 Creditors 31.600 Cash at bank 5.106 Drawings 22000 Capital 68843 Closing stock 44750