David Beckam, a sole trader, does not have any accounting background, but he has managed to extract the following trial balance from the books of his business as at 30 November 2009:

Clearly, David is unable to ascertain the balance of the capital account at 1 December 2008. Also, there are obviously errors in the above trial balance, as all the amounts are correct per the ledger accounts, but some entered under the incorrect column.
Required 

Re-draft the above trial balance showing the amounts of the various accounts under their correct headings of debit balances or credit balances, and insert the correct balance of the capital account as at 1 December 2008.

Transcribed Image Text:

Dr 34 Cr Purchases General office expenses 4,990 990 Bank overdraft 1,880 Sales 10,880 Wages and salaries 1,880 Cash in hand 90 Sundry debtors 6,100 Sundry creditors 1,990 Office furniture 2,900 Capital account 1 December 2008 ??? 18,830 12,870