Q4. Using the account details of a small milk processing firm shown below, you are required to prepare the trial balance for this business. (7 Marks) Account Name Amount (K000) Purchases 119,600 Sales 227,300 Wages and salaries 34,380 Rent, rates and insurance 17,660 General expenses 21,350 Land and building at cost 52,100 Fixtures and fittings at cost 21,500 Provision for depreciation of fixtures and fittings 12,900 Debtors 18,500 Creditors 9,140 Stock at 1 October, 2011 10,300 Cash at bank 2,480 Capital account at 1 October, 2011 81,900 Drawings 33,370