The following balances were extracted from Suriawati Printing Shop's books on 30 November 20X7. Bank loan 20,000 ? Capital Office equipment Bank overdraft Advertising expense Trade receivables Trade payables Printing service fee revenue Utilities expense Drawings Salaries expense Rental expense Printing expense 102,131 849 3,201 28,735 6,254 132,583 2,319 2,019 3,560 4,500 64,829 (a) The balance in the capital account was not extracted. Calculate the balance in the capital account as at 30 November 20X7. After the balances on the previous page were extracted, the following transactions took place during December. Received an invoice for purchase of office equipment at $4,250 2 Deposited cash of $17,480, contributed by Suriawati, into the business bank account 1 3 Received a credit note of $2,358 for printing expense overcharged by supplier Repaid bank loan of $4,000 and paid interest expense of $120. A cheque was sent. 5 Paid a trade payable by cheque of $2,200 in full settlement of a debt of $2,500 6 The owner, Suriawati, took a cheque of $234 for her personal use. (b) Prepare a trial balance for Suriawati Shop as at 31 December 20x7. Show all workings. (c) State the effect of transaction 4 on current assets and non-current liabilities. (d) State the effect of transaction 5 on current assets and current liabilities