prepare the trial balance
1. capital - 3,40,000
2. creditors - 14,700
3. drawings - 42,200
4. purchases - 94,000
5. return outwards - 2,400
6. sales - 1,47,000
7. bills receivable - 21,800
8. bills playable - 7,800
9. debtors - 18,200
10. land - 2,50,000
11. stock - 22,100
12. printing and stationery - 5000
13.machinery -50, 000
14. wages - 5000
15. rent - 1600
16. commission -2400
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