The following Trial balance for Swift Traders was drawn on 31st December 2013. Dr (sh) Cr (sh) 67,000 Sales Purchases Lighting Rent Wages General expenses Carriage Outwards Buildings Fixtures and Fittings/ Debtors Creditors Bank Cash stj Drawings Capital Stock (1st January 2013) Totals 42,600 1,900 2,400 5,200 700 1,100 20,000 7,500 12,000 1,200 400 9,000 3000 9000 31,000 107,000 107,000 Additional information: Closing stock on 31" December 2013 was valued at sh 5500 Reanired Additional information: Closing stock on 31st December 2013 was valued at sh 5500 Required: i) Prepare Trading, Profit and Loss account for Swift Traders as at 31st December 2013. ii) Balance Sheet for Swift Traders as at 31st December 2013 (10 marks) (10 marks)