The following information is available for Sarahs business that does not keep complete accounting records:

	31 May 2021	31 May 2020
Accounts receivable	18,360	14,200
Accounts payable	3,800	2,900
Bank balance	30,680	10,250
Inventory	13,500	12,820
Cash Balance	400	380
Rent prepaid (prepayment)	750	500

Additional information for year ending 31 May 2021:

No record is kept of sales but 132,000 has been received from customers, 122,000 by direct transfer to the business bank account and 10,000 in cash.

An amount of 48,800 has been paid via the bank to suppliers during the year.

Expenses paid during the year include via the bank account: 6,000 rent; 800 heating and light; 350 motor expenses and 440 insurance and by cash: 280 stationery and 100 general expenses.

Required

Calculate the capital figure as at 31 May 2020 and the figures for purchases, sales and rent for the year ended 31 May 2021.