Trial Balance as at July 31, 2018 Ledger Account Debit ($) 16 096 2 500 3 000 6 970 8 690 Credit ($) Bank Stationery Prepaid Insurance Merchandise Inventory Trade Debtors Trade Creditors Motor Vehicle Accumulated Depreciation of Motor Vehicle. Diving Equipment and Boat Accumulated Depreciation of Dive Equip & Boat Shop Fittings Accumulated Depreciation of Shop Fittings 4 554 22 500 6 850 38 900 11 230 5 750 575