Question 2

Below is a list of ledger balances from a company. Fill in the table below and create a trial balance from these ledgers.

Ledger Account
Sales	21,400
Purchases	14,600
Capital	36,300
Trade receivables	5,800
Trade payables	4,900
Bank	3,700
Premises	30,000
Equipment	4,000
Wages	1,900
Motor vehicles	600
Drawings	1,400
Rent	600

Ledger Account		Debit	Credit
Sales	21,400
Purchases	14,600
Capital	36,300
Trade receivables	5,800
Trade payables	4,900
Bank	3,700
Premises	30,000
Equipment	4,000
Wages	1,900
Motor vehicles	600
Drawings	1,400
Rent	600
Totals

There are 25 marks available for this, two for each correctly marked debit or credit balance and one for the correct total balance.