The list of account balances, stated below, has been extracted from the books of a newsagent ‘First with the News’ as at the year-end on 31 March 2010. The only balance not included in the list is the one in the Capital account.

Required: Prepare the Trial Balance for First with the News as at 31 March 2010 assuming that the Trial Balance is in balance when the Capital account is included.

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Accounts Cash account Purchases account Sales account Rent account Audit fees account Motor vehicles account Loan to Cashier account Machinery account 4 2,500 170,500 295,900 18,000 1,200 60,000 5,000 7,000 Accounts Furniture account Bank loan account Stationery account Salaries account Advertising account Sales commission account Telephone expense account 4 24,000 3,000 400 21,600 4,200 9,200 300