Bert has extracted the following list of balances from his general ledger at 31 October 20X5:
$
Sales
258,542
Opening inventory
9,649
Purchases
142,958
Expenses
34,835
Non-current assets (carrying amount)
63,960
Receivables
31,746
Payables
13,864
Cash at bank
1,783
Capital
12,525
What is the total of the debit balances in Bert's trial balance at 31 October 20X5?
$________
The correct answer is: $284,931
The debits are as follows:
Non-current assets
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