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Q.1. Ruby Biro runs a stationary shop and makes deliveries to her customers. Here is her trial balance at 31 December 2018. [25 marks] Dr Cr Administration expenses 5273 Advertising 60 Bank 3700 Bank loan 5000 Capital 60000 Carriage inwards 717 Carriage outwards 2746 Cash 500 Acct. Payable 4610 Acct. Receivable 3915 Drawings 11600 Driver's wages 7000 Insurances 1200 Motor expenses 3925 Delivery van at cost 10000 Provision for depreciation on delivery van at 01 January 2018 7500 Provision for depreciation on shop fixtures at 01 January 2018 3200 Purchases 120600 Rent and rates 13800 Returns inwards 900 Returns outwards 1686 Sales 144710 Shop fixtures at cost 4520 Inventory at 01 January 2018 36250 226706 226706 Additional information: Inventory on 31 December 2018 was valued at 35700. 200 was owing to the driver in unpaid wages. Rent of 650 had been paid for the following year. The bank loan was taken out on 01 July 2018. Annual interest is 10% of the full amount of the loan. Interest for the current year has not yet been accounted for. Depreciation is to be charged on the delivery van and on the shop fixtures at 40% on the diminishing balance method. Required: From the information provided, prepare the: (a) Trading and profit and loss account for the year ended 31 December 2018