please show me how to asnwer this question step by step with an explanation please. also please show me how to set up the table. Thank you.

Question

Below is the trial balance of Gloria's Greengrocers at 5 April 2023. Trading account: Sales Opening inventory Purchases Carriage inwards Other revenues and expenses: Income from flower arranging services Rent Insurance Advertising expense Heating and lighting Shop and office expenses Salaries and wages Discounts allowed Carriage outwards Balance sheet accounts: Fixtures and fittings at cost Fixtures and fittings accumulated depreciation at 6 April 2022 Motor vehicles at cost Motor vehicles accumulated depreciation at 6 April 2022 Receivables Allowance for irrecoverable receivables (at 6 April 2022) Bank Payables Loan Capital Drawings 5,850 863,600 1,430 28,944 5,126 2,938 4,168 23,748 368,112 1,980 218 312,000 84,000 3,646 33,371 1,392,000 18,361 96,000 52,200 716 23,256 18,000 147,998