The following trial balance was extracted from the books of Joelah, a sole trader, on 30 June 2019. GH GH Land Delivery vans 349,000 129,480 Accumulated depreciation on Delivery vans 34,820 Inventory as at 1/07/2018 35,900 Receivables and Payables 205,480 285,900 Bank 19,710 VAT liability 4,550 Purchases and Sales 551,960 821,700 Purchases returns and sales returns 42,820 18,800 Discounts allowed and received 3,940 5,560 Rent expenses 43,900 Carriage outwards 6,240 Power, light and heat 6,280 Telephone, internet and media 11,020 Insurance 29,000 Rates and water 15,080 Wages and salaries 143,900