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Mr. Simple has been trading for some years as a wine merchant. The following list of balances has been extracted from his ledger as at 30 April 2018, the end of his most recent financial year. Capital Sales Trade creditors Returns out Provision for doubtful debts Discounts allowed Discounts received Purchases Returns inwards Carriage outwards Drawings Carriage inwards Rent, rates and insurance Heating and lighting Postage, stationery and telephone Advertising Salaries and wages Bad debts Cash in hand Cash at bank Stock as at 1st May 2017 Trade debtors E 83,887 259,870 19,840 13,407 512 2,306 1,750 135,680 5,624 4,562 18,440 11,830 25,973 11,010 2,410 5,980 38,521 2,008 534 4,440 15,654 24,500 Fixtures and fittings-at cost 120,740 Provision for depreciation on fixtures and fittings-as at 30th April 2018 63,020 Deprecation expense 12,074 1