Part 5 . Special accounting procedures Records of cash paid were: Sundry expenses f180; Trade creditors f1,310. Cash sales amounted to 61.540. The following information is also available: 31.12.20X7 31.12.20X8 f Cash in hand 194 272 Trade creditors 7,300 8,100 Debtors 9,200 11,400 Rent owing 360 Insurance paid in advance 340 400 Van (at valuation) 5,500 4,600 Stock 24,200 27,100 You are to draw up a trading and profit and loss account for the year ended 31 December 20X8, and a balance sheet as at that date. Show all of your workings