The following balances at 31 December 2003 have been extracted from Hassan's books.

Required 

Prepare a trial balance at 31 December 2003 from the balances extracted from Hassan's books and calculate the balance on his Capital account.

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Sales Sales Returns Purchases Purchases Returns Wages Heating and Lighting Rent Payable Rent Receivable Advertising Postage and Telephone Discounts Allowed Discounts Received Plant and Machinery Delivery Van Bank Trade Debtors Trade Creditors Drawings Capital $ 160 000 2600 84000 3400 26 000 3160 5000 1000 2900 2740 6100 5900 50 000 9000 2300 7400 3700 8 800 ?