From the following trial balance of G Still, draw up a trading and profit and loss account for the year ended 30 September 20X9, and a balance sheet as at that date.

Stock at 30 September 20X9 was £44,780.

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Stock 1 October 20X8 Carriage outwards Carriage inwards Returns inwards Returns outwards Purchases Sales Salaries and wages Warehouse rent Insurance Motor expenses Office expenses Lighting and heating expenses General expenses Premises Motor vehicles Fixtures and fittings Debtors Creditors Dr £ 41,600 2,100 3,700 1,540 188,430 61,400 3,700 1,356 1,910 412 894 245 92,000 13,400 1,900 42,560 Cr £ 3,410 380,400 31,600