Marcia Blane, a sole trader, extracted the following trial balance on 31 December 2012. TRIAL BALANCE AS AT 31 DECEMBER 2012 Debit Credit Capital at 1 January 2012 26,100 Receivables 41,000 Cash in hand 1,500 Payables 34,500 Fixtures and fittings at cost 42,200 Discounts allowed 1,302 Discounts received 1,200 Inventory at 1 January 2012 18,460 Sales 487,550 Purchases 379,590 Motor vehicles at cost 45,730 Lighting and heating 6,100 Motor expenses 3,250 Rent 10,750 General expenses 9,475 Bank overdraft 20,100 Provision for depreciation Fixtures and fittings 2,200 Motor vehicles 15,292 Drawings 27,585 586,942 586,942 The following inf