Please correct the trial balance below. 14 marks

Debit Credit Buildings 10400 Sales 9980 Salaries payable 655 Bank Loan 3100 Cash 215 Bank balance (favorable) 1240 Owner's equity 4785 Accounts Payable 1730 Purchases 2670 Sales returns 130 Office expenses 3865 Purchase returns 125 Accounts Receivable 1855 29640 11110