Correction of errors — practice question

Amadi drew up the trial balance below, which is still untotalled and includes mistakes. Trial balance at 31 March 2023 Fittings and equipment at cost $30000 credit Provision for depreciation of fittings and equipment $7500 debit Trade receivables $6100 debit Bank overdraft $3106 debit Trade payables $3485 credit Capital $20000 credit Sales $73250 credit Purchases $41785 debit Discount received $1990 debit Returns inwards $3390 debit Carriage inwards $1223 debit General expenses $6430 debit Rent and rates $7380 debit Drawings $9500 debit Inventory at 1 April 2022 $3752 credit Inventory at 31 March 2023 $3965 debit