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Andrew Joel is a market trader, he opened a business named Joel Co. The company’s Trial balance as at 1 December 20X8, appears below: Inventory 5,000 Equipment 3,700 Payables 500 Receivables 300 Cash at Bank 1,200 Capital ? During December, Andrew Joel: 1. Transferred $300 of his savings into a business bank account 2. Received loan from D.Watson, $100 cheque, repayable in 5 years 3. Bought goods for resale on time, $320 from S.Holmes 4. Bought a motor van by cheque, $500 5. Goods returned to S.Holmes, $20 6. Sold goods to AB Ltd valued $1,000, customer paid by cheque $400 7. A Joel took goods from inventory for his own use, cost $220 8. Sold motor van no longer required for $500 on credit to K.Lamb 9. Purchased goods from C.Swiff $500, less 10% trade discount, pays by cheque 10. Paid $120 to hire a van for December, using debit card 11. Paid staff wages for December, $210 cheque Requires: Prepare a Balance Sheet as at 31 December 20X8. (10 points)
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