Other adjustments for final accounts 259 27.9A T Morgan, a sole trader, extracted the following trial balance from his books at the close of business on 31 March 19X9: Dr Cr Purchases and sales Stock 1 April 19X8 Capital 1 April 19X8 - 22,860 41,970 5,160 s Bank overdraft Cash Discounts Returns inwards 7,200 4,350 90 1,440 930 et ,Returns outwards 810 Carriage outwards 570 he Rent and insurance 2,160 Provision for bad and doubtful debts 1,740 660 LI Fixtures and fittings 1,200 I Delivery van Debtors and creditors Drawings Wages and salaries General office expenses Notes: 2,100 11,910 6,060 2,880 8,940 450 61,740 61,740 of (a) Stock 31 March 19X9 4,290. (c) Rent prepaid 31 March 19X9 180. (b) Wages and salaries accrued at 31 March 19X9 210; Office expenses owing 20. (d) Increase the provision for bad and doubtful debts by 150 to 810. (e) Provide for depreciation as follows: Fixtures and fittings 120; Delivery van 300. Required: Prepare the trading and profit and loss accounts for the year ended 31 March 19X9 together with a balance sheet as at that date, using vertical formats.