drew up the following trial 7 ts ou You ane, dat att ‘and profit and loss account (income state, . - the year to 30 September 2018 and a stan Ny financial position as at that date. My z i ie Inventory at 30 September 2018 was S2ra75 i 19,180 Or mene MP ces ee Purchases 69,185, Loan from P. Parkin ‘ie Carnage inwards 0 Capital re Carriage outwards 1,870 Drawings 8.420 Returns outwards $40 Cash at bank 315 Wages 10,260 Cash in hand 25 Rent and rates 3,015 Accounts receivable 12300 Communication expenses, 628 ‘Accounts payable Commissions payable ate Inventory 30 September 2017 23.910 Insurance ba Motor van 4.100 Sundry expenses 318 Office equipment 6250 Baadings ee Sales 120% oe “ Purchases 92.100 eee BAG eeturna inwords 350 eal sea Carriage inwards 25 ee fre Returns outwards » eee Gh Carriage outwards 309 eee Ta Minor cxperiees 1.630 aoe ue Rent 2970 Sse = = ties and internet charges = is " == == wares z : Insurance in . x Office expenses an a a ‘Sundry expenses 264 . ina SH