The following balances appeared in the books of Mohammed Majid, a Sole Trader as at 31* December, 2018 $ 22,860 41,970 5,160 18,650 4,350 90 Purchases Sales Inventories Capital Bank Overdraft Cash in Hand Discount Allowed Discount Received Returns Inwards Returns Outwards Carriage Costs Rent and Insurance Bad Debts Recovered Fixtures and Fittings Delivery Van Drawings Wages and Salaries General Office Expenses Bills Receivable Bills Payable Commission Received 182- Day Treasury Bills Vehicle Running Expenses Electricity Bills 1,440 930 810 570 2,160 1,740 660 1,200 2,100 2,880 8,940 450 20,000 40,000 2,200 30,000 5,400 4,100 You are required to prepare the Trial Balance as 31" December, 2018