Westworld is a shop which sells wild west souvenirs and memorabilia. The owner of Westworld Ltd has prepared the following trial balance as at 31 July 20X1 from her accounting records: DR CR 550 Cash Capital invested Land and Buildings Fixtures and Fittings Mortgage Sales Trade Creditors Stocks on 1 August 20X0 Purchases 50,000 500 3,640 15,245 Wages of sales assistant 6,500 Retained profits as at 1 August 20X0 1,000 50,000 23,225 2,020 260 111,190 41,750 The owner does not understand why her trial balance does not balance and asks for your help. On investigation, you discover the following information: 1. Stocks held on 31 July 20X1 cost 3,380. 2. Cash in the trial balance agrees to the balance in the cash book. However, when the amounts in the cash book were added up a receipt of 100 from a customer was omitted. 3. A cheque for 40 received from a customer has not yet cleared into the bank account.