The followings balances were extracted from the books of Snow White & Co on 31st December 2017. You are required to arrange them in a Trial Balance. 

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Particulars Purchases Capital Inventories (1st January 2017) Sales Discount earned Debtors Freight Cash in hand Machinery Provision for depreciation Sales return Premises Dr. Particulars 11,250,000 Creditors 9,309,375 Discount allowed 3,750,000 Bank balance 4,687,500 16,875,000 General expenses 562,500 84,375 Bad debts 75,000 2,625,000 Furniture 937,500 22,500 Wages and salaries 1,125,000 183,750 Repair 1,875,000 562,500 Rent received 562,500 Interest earned 2,250,000 Cr. 2,812,500 150,000 Purchase return 187,500 187,500 225,000 187,500