The following balances were taken from the books of Woodruffe Enterprise, a small proprietor, on April 30, 2009. Motor vehicles 102 000 Bad debts 10 500 Return inwards 3 600 Commission received 6 600 Cash on hand 41 100 Return outwards 4 500 Purchases 174 000 Sales 360 000 Bank overdraft 45 000 Carriage inwards 8 400 Carriage outwards 8700 Advertising expenses 10 000 Provision for bad debts 15 000 Debtors 75 000 Creditors 144 000 Equipment 140 000 Salaries 120 000 Long term loans 66 000 Opening stock 34 500 Miscellaneous expenses 54 000 Prepare the trial balance for Woodruffe Enterprise. The amount for capital must be included. (14 marks) (a)