The following balances were extracted from the books of Bridget Foster as at March 31, 2020. She is a sole trader who operates a makeup store in Liguanea

PARTICULARS DR CR Sales 255,000 Capital 120,500 Stock at April 1, 2019 14,000 Purchases 140.500 Returns 3,600 4,800 Wages 25,000 Utilities 3,000 Insurance 5,200 Discounts 2,300 2,500 Motor Vehicle 120,000 Provision for Depreciation - Motor Vehicle 20,000 Drawings 24,000 Loan 40,000 Fixtures and Fittings 90,000 Provision for Depreciation - Fixtures and Fittings 10,000 Debtors 75,000 Provision for bad debts 7,000 Commission Received 4,000 Carriage Outwards 5.000 Bad debts 4,500 Carriage Inwards 3,700 Rental Income (from Lennox Lowe) 9.000 Creditors 30,000 Bank 35.000 Cash 22,000 537.800 537.800