Trial Balance for the Star Catering Limited for the year ending 31 Dec 2020 Debit Credit E Owners Capital 22,680 Drawings 35,450 Fixture & Fittings 12,000 Sales 390,250 Sundry Expenses 1,000 Motor Expenses 15,210 Opening Stock 29,350 Utility Expenses 12,420 Insurance 10,230 Debtors 12,100 Creditors 40,000 Motor Vehicles 25,000 Premises 95,000 Business Rates 6,000 Purchases 93, 650 Long Term Loan 65,500 Salaries & Wages 129,560 Bank 14,565 Professional Charges 2,895 Advertising Costs 19,500 523,930 523,930 Note to the Trial Balance