This Trial Balance is extracted from the books of BMW Enterprises

Debit ( N$) Credit (N$)

Capital 01/02/2011 5 500

Drawings 2 800

Stock 01/02/2011 2 597

Debtors 2 130

Furniture 1 750

Cash 1 020

Creditors 2 735

Sales 7 430

Return inwards 85

Discount received 46

Expenses 950

Purchases 4 380

Totals 16 446 14 977

In addition to the mistakes above, the following errors were detected:

a) A payment of N$ 75 made to a creditor had not been posted from the cash book into the

purchases ledger

b) A cheque for N$ 56 received from a customer had been correctly entered into the cash book

but posted to the customer's account as N$ 50

c) A purchase of furniture N$ 120 had been included in the purchases account.

d) The total of the discount allowed column in the cashbook of N$ 38 had not been posted into

the general ledger.

e) A page of the sales day book was correctly totalled as N$ 564 but carried forward as

N$ 456.

You are required to:

Show the trial balance as it appears after all the errors had been corrected. Show all your

workings.