Prepare the Statement of Financial Position(Balance Sheet) based on the Trial Balance

Particulars	Debit	Credit
	$	$
Debtors	39,800
Creditors		30,640
Discount Received		4,280
Bank	12,040
Capital		49,500
Purchases and Sales	188,136	292,920
Returns	3,300	5700
Stock at 1 January 2019	32,020
Wages and salaries	37,030
Rent and rates	11,200
Motor Vehicles	20,000
Provision for depreciation on motor vehicles		4,000
Machinery	10,000
Provision for depreciation on Machinery		1,000
Office expenses	5,424
Motor expenses	3,468
Drawings	25,622
	388,040	388,040