Transform the raw data into an ordered trial balance. Then pass adjusting entries in pure journal form, Then make working notes, then make adjusted trial balance, then the income statement and balance sheet.

28.10A Wright, a sole trader, extracted the following trial balance from his books at the close of business on 31 March 20x9: Dr Cr f f Purchases and sales 61,420 127,245 Stock 1 April 20x8 7,940 Capital 1 April 20x8 25,200 Bank overdraft 2,490 Cash 140 Discounts 2,480 62 Returns inwards 3,486 Returns outwards 1,356 Carriage outwards 3,210 Rent and insurance 8,870 Provision for doubtful debts 630 Fixtures and fittings 1,900 Van 5,600 Debtors and creditors 12,418 11,400 Drawings 21,400 Wages and salaries 39,200 General office expenses 319 168,383 168,383 Notes: (a) Stock 31 March 20x9 6,805. (b) Wages and salaries accrued at 31 March 20x9 3,500; Office expenses owing 16. (c) Rent prepaid 31 March 20x9 600. (d) Increase the provision for doubtful debts by 110 to 740. (e) Provide for depreciation as follows: Fixtures and fittings 190; Van 1,400