The following balances have been provided for Click Away Photographers for the month ended 31 October. The business uses the perpetual inventory system to account for its inventory. Prepare the trial balance for the month of October. Folio numbers are not required.

Bad debts	2 907	02
Bank (overdraft)	19 238	80
Capital	398 785	18
Cost of sales	86 712	72
Creditors	44 085	74
Debtors	24 513	50
Delivery vehicles	320 000	00
Discount allowed	702	78
Discount received	1 364	80
Drawings	4 214	00
Equipment	59 998	24
Entertainment	1 968	52
Interest expense	492	84
Interest income	117	50
Interest on investments	437	50
Fuel	3 250	00
Petty cash	493	70
Sales	154 400	00
Sales returns	16 257	88
Staff refreshments	1 884	50
Trading inventory	68 719	66
VAT input	13 227	94
VAT output	15 113	78
Wages and salaries	28 200	00

Prepare the trial balance using the template below:

	Debit	Credit