There are several Mistakes in the Umer & Brothers (Pvt.) Ltd. Trial Balance. You are requested to make a corrected Trial Balance. Please return your Trial Balance as an EXCEL spreadsheet. Three of the 10 points will be based on presentation. Seven points will be awarded on you finding the errors. Please note the number of points may not equal the number of errors.

S. No	Heads of Accounts	Ref	Debit	Credit
1	Umer Owner Equity			1,551
2	Umer Drawings		560
3	Equipements		2,850
4	Sales			2,850
5	Due from Customers			530
6	Purchases		1,260
7	Purchase Return		364
8	Bank Loan			996
9	Creditors		528
10	Taxes		720
11	Cash in Hand		226
12	Note Payable		680
13	Inventory			264
14	Repair		461
15	Return Inward			98
	Total		Rs.7,649	Rs. 6,289