Trial Balance as at 31 Dec 20XX
General Expenses210
Rent and rates400
Motor expenses735
Salaries 3,560
Stock (opening)392
Purchases 18,385
Sales 26,815
Motor Vehicle2,800
Creditors 5,160
Debtors 4,090
Premises 20,000
Cash at Bank1,375
Cash in Hand25
Capital 24,347
Drawings 4,350
56,322 56,322
Note: Closing stock is valued at $500
我想問TP&L點做,用T-FORM.