1. Prepare a Trial Balance from the following balance Drawings Furniture Commission received Trade expenses Capital Cash in hand Sale returns Cash at bank 28,000 4,000 8,000 400 400 40,000 4,000 2,000 600 Salaries Dracount allowed Freight Buildings Purchases Wages Creditors Insurance Commission received Purchased returns Bitls receivable Debtors Advertisement interest received 3,500 300 1,500 15,000 20,000 8,200 6,500 2,800 600 1,000 1,600 4,000 300 200 500 Traveling expenses