The following Trial Balance was extracted from the books of Amoah Enterprise as at 31st December 2023:

The accounts with debit balances are Purchases, Inventory (1st January 2023), Carriage inwards, Rent and Rates, Salaries and Wages, Office Furniture & Equipment, Trade Receivables, and Bank Balance.

$$\begin{align*} \text{Total Debits} &= 48,000 + 8,500 + 1,200 + 4,000 + 14,000 + 25,000 + 16,000 + 11,800 \\ &= 128,500 \text{ GHc} \end{align*}$$

The accounts with credit balances are Capital, Sales, and Trade Payables.

$$\begin{align*} \text{Total Credits} &= 45,000 + 82,000 + 11,500 \\ &= 138,500 \text{ GHc} \end{align*}$$

A Trial Balance should have equal total debits and total credits.

Total Debits = 128,500 GHc
Total Credits = 138,500 GHc

Since the total debits do not equal the total credits, the Trial Balance is not balanced.

The total debits are $\boxed{\text{128,500 GHc}}$ and the total credits are $\boxed{\text{138,500 GHc}}$. The Trial Balance does not balance.