YAHO Ventures is a trading organisation. The trial balance of the firm for the year ended 31 December 2016 is as follows:- DR CR N N Inventory(01/01/2016) 61,290 Revenue 489,600 Purchases 320,560 Salaries & Wages 99,925 Motor Vehicles 129,375 Furniture & Fittings 55,620 Motor Vehicle Expenses 17,190 Insurance 2,025 Office Expenses 5,580 Rates 7,775 Lighting Expenses 4,295 Trade receivables & Payables 100,800 44,800 Cash &Bank 12,465 Drawings 31.050 Capital 313,550 847.950 847.950 92 You are also provided with the following additional information. Inventories as at 31 December2016 N76,230. (i) (ii) Rates outstanding as at 31 December, 2016 amounts to1,555. (iii) Insurance expenses include N315 meant for the next period up to 31 March, 2017 (iv) Accrued expenses on lighting amounts to 835. (v) Depreciation provisions are as (vi) follows: Motor Vehicles 20% Furniture & Fittings 10% 22% should be provided on Receivables for doubtful debts. You are required to: (b) Extract the Adjusted Trial Balance or Final Trial Balance