The following is a trial balance for the period ended 30 June VB Sporting Supplies: Inventory Opening Purchases Purchases returns Debit ($) Credit ($) 94,000 372,000 5,000 Debtors Sales Wages Insurance Advertising 56,700 648,900 33,000 7,200 23,500 Freight inwards 9,000 Rates 4,800 Equipment 106,400 Bank 40,000 Loan from XYZ (due in 5 years) 45,000 Offices expenses 8,500 Creditors 70,000 Display shelving 42,000 Government bonds 8,000 Capital 36,200 805,100 805,100 Additional information available at 30 June: