The following is a list balance of M. Cloud as at 31 March 2013. Draw up a trial balance and a set of financial statements for the period of 31 March 2013:

Accounts	$
Inventory: 1 April 2012	52,800
Sales	276,400
Purchases	141,300
Carriage Inwards	1,350
Carriage Outwards	5,840
Returns Outwards	2,408
Wages and Salaries	63,400
Business Rates	3,800
Communications Expenses	714
Commissions Paid	1,930
Insurance	1,830
Sundry Expenses	208
Buildings	125,000
Accounts Receivable	45,900
Accounts Payable	24,870
Fixtures	1,106
Bank	31,420
Cash	276
Drawings	37,320
Capital	210,516

Inventory at 31 March 2013 was $58,440