The bookkeeper of J. Stevenson's business prepares the following trial balance for the financial year ended 28 February 2005. TRIAL BALANCE CRC Capital 43 000 00 Mortgage on premises at 8% p.a. 10 000 00 Freehold premises 20 000 Machinery 15 000 Motor vehicles 5627 Purchases 13 429 Returns inwards Sundry debtors 4 682 Drawings 1 486 Sales 23 108 00 Returns outwards 421 Discount allowed 168 00 Sundry creditors 3 809 00 Rent receivable w Rates Telephone Stationery Licenses Stock Interest on mortgage Salaries and wages Carriage inwards Petrol Repairs to motor vehicle 4 782 00 800 5 782 275 387 00 462 00 70 273 00 85 628 00 Knowing that you have been studying bookkeeping diligently, Mr. Stevenson hands you the above trial balance asking you to make it balance, prepare a new one, and afterwards prepare final accounts. He tells you that the closing stock is valued by him at R4 983. Closing journals are not required. On going through his books, you find that the purchases account total is R13 492 and not as shown. The total sales for September which have not been posted to the ledger amount to R2 509, and discounts received of R479 has not been posted from the cash book. Furthermore, the bookkeeper has made the common mistake of not including the cash balance of R156 and the bank balance of R8 744. Required Show by means of a statement, the adjustments necessary to balance the trial balance. Then prepare a new trial balance