Account Debit Credit
Motor Vehicles 26,300.00
Accum. Depr. Motor Vehicles 691.73
Materials 364,896.10
Paid In Capital 59,000.00
Sales 506,919.25
Cash At Bank 75,596.83
Hire Purchase Creditors 17,188.00
Hire Purchase Interest 1,632.00
Hire Purchase Interest (P&L) 48.00
Drawings 2,082.00
Petty Cash 5,230.82
Profit balance brought forward 14,592.81
Salary 27,170.00
CPF 6,552.00
Bonus 20,894.36
Postage 12.15
Refreshment 178.65
Commission Payable 14,225.00
Accountancy Fees 300.00
Course Fee
Disposable - Loss 4,566.19
Stationery & Printing 304.19
Sub Contract Work 29,505.00
Telephone Charge 1,080.02
Office Equipment 299.00
Medical Fee 34.00
Transportation Fee 28.60
Entertainment/ Gift 68.00
Depreciation 691.73
Sundry Expenses 1,297.50
Income Tax 709.70
Upkeep of Vehicles-Deisel 2,555.48
Upkeep of Vehicles-Inspection 1,515.66
Upkeep of Vehicles-Insurance 1,755.00
Upkeep of Vehicles-Road Tax Renewal 712.50
Upkeep of Vehicles-Parking 1,200.00
Upkeep of Vehicles-Penalty/ Fine 170.00
Upkeep of Vehicles-Repair 410.00
Upkeep of Vehicle - Other 866.00

586,688.29 603,898.25
Why my trail balance can't balance ?