The following Trial Balance was prepared incorrectly for Mr Muthu as at 31 December 2018, with some balances entered in the wrong column :

Required: Prepare a corrected Trial Balance for Mr Muthu as at 31 December 2018.

RM RM Capital 100,000 15,800 Drawings Furniture & Fittings Plant & Machinery 35,620 220,000 Motor Vehicle 96,000 Sales 996,750 Purchases 532,500 3,250 Purchases Returns Carriage Inwards 1,900 Insurance 2,600 Rental 36,000 Water & Electricity 6,340 Salaries 72,650 920 Advertisement Opening Stocks 12,360 Commission 10,080 Discount Received 1,480 Cash at Bank 42,150 Debtors 49,250 Creditors 32,690 1,490,580 777,760