Or 322 8.600 13.4 Use the following trial balance from the books of B. Rousseau on 30 April 2017 to prepare her trading and profit and loss account (Income statement) and a statement of finan 30'Aprii 2017. Inventory at 30 Apri12017 was $4,998. Sales Purchases Inventory 1 May 2016 Carriage outwards Carriage inwards Returns inwards Returns outwards Wages Motor expenses Rent Rates Sundry expenses Motor vehicle Fixtures and fittings Accounts receivable Accounts payable Cash at bank Cash in hand Drawings Capital - Dr $ 11.556 3.776 326 234 4410 2,447 444 454 120 1.202 2,400 400 4.577 3.876 120 2,050 3&8\" ciai position for the year ended Cr 18,600 . 355 3.0145 , 12.844 34.044