The following is the trial balance of KSmooth as at 31 March 2002. Draw up a set of final accounts for the year ended 31 March 2002. Dr Cr Sh. Sh. Stock 1 April 2001 1,816,000 Sales 9,234,000 Purchases 6,918,500 Carriage inwards 42,000 Carriage outwards 157,000 Returns outwards 64,000 Wages and salaries 1,024,000 Rent and rates 301,500 Communication expenses 62,400 Commissions payable 21,600 Insurance 40,500 Sundry expenses 31,800 Buildings Debtors 2,000,000 1,432,000 98 Creditors Fixtures 816,000 Cash at bank 285,000 297,000 Cash in hand 11,500 Drawings 762,000 Capital 5,088,800 152,028 152,028