4X. Granites purchased by engineering firm. The following Trial Balance was extracted from the books of Martins Enterprises as at 31st December 1999. A Land and building 60,000 Motor vehicles 5,000 Bank 10, 811 Cash in hand 412 Sundry debtors 30,412 Purchases 65, 912 Heating and lighting 1,980 Office expenses 4,017 Carriage outwards 3, 913 Stationery 317 Wages and salaries 30, 084 Telephone 457 Discounts allowed 3,000 Insurance 112 Rates 250 Stock 32,000 capital 110,000 sundry creditors 8,315 discounts received 715 Bank interest received 25 sales 129,622 additional information:
stock at 31st December 1999 was #39,000
bad debt of #812 has been written off
accrued account: audit fees #250 and legal expenses #25.
prepayments; insurance #27 and rates #95.
Make a provision of 5% for doubtful debts on debtors.
depreciation has to be write off: land and building at 2% per annum
motor vehicle at 20% per annum.
you are required to prepare:
trading, profit and loss account for the year ended 31st December 1999.
balance sheet at the date.​

4X. Granites purchased by engineering firm. The following Trial Balance was extracted from the books of Martins Enterprises as at 31st December 1999. A Land and building 60,000 Motor vehicles 5,000 Bank 10, 811 Cash in hand 412 Sundry debtors 30,412 Purchases 65, 912 Heating and lighting 1,980 Office expenses 4,017 Carriage outwards 3, 913 Stationery 317 Wages and salaries 30, 084 Telephone 457 Discounts allowed 3,000 Insurance 112 Rates 250 Stock 32,000 capital 110,000 sundry creditors 8,315 discounts received 715 Bank interest received 25 sales 129,622

additional information:

stock at 31st December 1999 was #39,000

bad debt of #812 has been written off

accrued account: audit fees #250 and legal expenses #25.

prepayments; insurance #27 and rates #95.

Make a provision of 5% for doubtful debts on debtors.

depreciation has to be write off: land and building at 2% per annum

motor vehicle at 20% per annum.

you are required to prepare:

trading, profit and loss account for the year ended 31st December 1999.

balance sheet at the date.

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