The following list of balances relate to Ashers farm business of the month of June 2020

sales 90,000

returns outwards 6,000

carriage inwards 10,000

wages and salaries 24,000

Opening stock 12,0000

capital 20,000

Drawings 5000

Accounts Receivable 48,000

accounts payable 21,000

bank overdraft 8000

bad debts 7500

Purchases 40,0000

Discount Received 2000

You are required to prepare Ashers Farm trial balance with the correct heading