From the following trial balance of A Moore, extracted after one year's trading, prepare a trad- ing and profit and loss account for the year ended 31 December 20X6. A balance sheet is not required. Trial Balance as at 31 December 20X6 Sales Purchases Salaries Motor expenses Rent Insurance General expenses Premises Motor vehicles Debtors Creditors Cash at bank Cash in hand Drawings Capital Stock at 31 December 20X6 was 12,408. Dr 119,832 56,527 2,416 1,894 372 85 95,420 16,594 26,740 16,519 342 8,425 345,166 Cr 190,576 16,524 138,066 345,166