Prepare a Trial balance as at 31 December 2015, with the following accounts balances. (10 Marks) Account Amount (P) Sales 532000 Purchases 308000 Rent 7600 Electricity 1400 Salaries & Wages 104000 Discount allowed 6000 Buildings 169600 Fixtures 4000 Accounts receivable 62400 Sundry expenses 600 Accounts payable 32000 Cash at bank 30000 Drawings 57200 Motor vans 32000 Motor expenses 9200 Capital 228000