Q4 Regina had the following balances in her ledger at 30 April 2014: Revenue (sales) Purchases Drawings Heat and light Rent, rates and insurance Sundry expenses Inventory (stock) at 1 May 2013 Accounts receivable (debtors) Accounts payable (creditors) Cash at bank Capital 40,390 22,420 10,130 6,450 9,170 6,420 6,200 4,320 2,720 1,050 23,050 The following journal entries (narratives omitted) have been made for errors and omissions and these have not yet been recorded in the ledger accounts. Journal 5,000 Equipment Capital 5,000 250 Bad debts Accounts receivable 250 720 Purchases Sundry expenses 720 170 Drawings Rent, rates and insurance 170 Required: Prepare for Regina, the trial balance at 30 April 2014 after the errors and omissions have been accounted for in the ledger accounts