The following balances were taken from the books of a business on 31 July last year. Prepare a trial balance for the business as at 31 July. Sales Sales returns Purchases Purchases returns Bank overdraft Cash S Moran (trade receivable) Chemex Ltd. (trade payable) Equipment Premises Drawings General expenses Wages Capital $ 134 000 12 600 67 000 10 900 3.800 900 4 500 9 600 25 000 75 000 23 000 16 300 32 000 108 000