prepare a trial balance and incomes statement and statement of financial position with additional information and find capital

Inventory - 1" Jan 24,250 Purchases 89,000 Return outwards 4,500 Carriage inwards 8,250 Sales revenue 192,500 Sales return 2,500 Insurance 9,875 Wages & Salaries 29,650 Land & Buildings 138,000 Computer equipment 40,000 Furniture & fittings 20,000 Rent received 9,000 Discount received 1,000 Advertising 4,900 Marketing expenses SHA 6,000 Carriage outwards 3,000 Discount allowed 1,500 Trade receivables 21,000 Trade payables 18,950 Bank Loan (repayable 2025) 10,000 Cash in hand 1,700 Cash at bank 2,950 Drawings 8,375 Capital ???? Additional information: 1. Closing inventory at 31st Dec 2019 was valued at $28,500. 2. Goods taken for personal use $200. 3. Wages and salaries outstanding $350. 4. Advertising paid in advance $900. 5. Provision for bad debts is to be maintained at 5% on trade receivables. 6. Computer equipment is depreciated by 10% on cost. Prepare: 1. Trial balance to calculate the capital of the business 2. Income statement for the year ended 31st December 2019 3. Statement of financial position as at 31st December 2019