T$.$ M$.$ Richardson, a sole trader extracted the below trial balance as at $31$ January $2024.$

$\backslash$table$[[$TRIAL BALANCE$],[,$Debit $$,$Credit $$],[$Sales$,,76,000],[$Purchases$,30,000,],[$Rent expense,$2,000,],[$Salaries and wages expense,$1,500,],[$Bank fees,$100,],[$Professional fees,$800,],[$Telephone expense,$125,],[$Electricity expense,$25,],[$Water expense,$50,],[$Administrative expense,$475,],[$Investment$,25,000,],[$Fixtures & Fittings,$5,000,],[$Motor Van,$10,000,],[$Machinery$,7,000,],[$Petty Cash,$250,],[$Cash$/$Bank$,12,000,],[$Trade Receivables$/$Debtors$,15,000,],[$Trade Payable$/$Creditors$,,],[$Drawings$,375,],[$Capital$,,],[,909,700,$$$113,000$