UVIVIRTILI The following balances were extracted from the books of Covid-19 Isolation Centre at 31st December 2019 GHC GHC Capital 257,200 Drawings 110,000 Trade Payables 104,000 Discount 5,600 95,000 Rent received 50,000 Cash in hand 5,000 Cash at bank 76,500 Trade receivables 150,000 Bad debt 52,000 Building 120,000 Furniture and fittings 90,000 Opening stock 8,000 Purchase and sales 489,000 1,062,400 Returns 71,000 20,000 General expenses 46,700 Rent and rate 32,200 Salaries and wages 215,000 Carriage outwards 51,000 Electricity expense 10,000 Motor Van 50,000 Wages 6.600 1,588,600 1,588,600 112 E Amissah NB: Closing Stock 52,000 You are required to prepare a Trading profit and loss account for the year ended 31/12/2019 b. A balance sheet as at 31/12/2019