THE QUESTION IS MAKE A BALANCE SHEET FROM THE FOLLOWING INFORMATION Ledger Accounts		DR	CR	Allocation
Accounting Fees	5,000
Bank charges	4,875
Depreciation Expense	12,247
Dues & Subscriptions	605
Entertainment	840
Insurance Expenses	450
Office expenses	67,522
Professional Fees	11,575
Rent and rates	18,930
Repairs and maintenance	30,654
Salaries & Wages	246,928
Stationery & Printing	26,483
Taxes	4,107
Telephone, Fax & Internet	33,615
Travelling expenses	3,198
Vehicle Expenses	53,479
Water & Electricity	34,622
Computer equipment	8625
Office equipment's	18722
Furniture & fittings	18768
Bank	23664
Trade recievables	32544
Trade Payables	5000
Share capital	5000
Short term loans	5000
Sales revenue	691398
Cost of sales	48945