You are required to prepare :" 1 . . Trial Balance* 2 . Trading Account 3. Profit & Loss Account Angel Lorraine Trial Balance as at 30 June , 2013 Debit Credit Advertising* Cartage Inward Cartage Outward Bank Discount Allowed Furniture & Fittings Insurance Light & Power Motor Vehicles* Office Equipment Purchases Rates and Taxes Rent Sales Return Salaries - Sales Salaries - Office Accounts Receivable GET Paid Stationery Telephone Inventory ( 01 /07 /2012 ) Discount Received Purchase Returns Sales Accounts Payable* GST Collected Owner's Equity"