The image shows a list of balances as at 31 March 2025, with the Bank balance missing. Complete the list and provide reasons why it is not a good idea to keep too much trading stock on hand.

The source documents and additional transaction information for April 2025 are not provided in the image. Therefore, tasks 1.1 (completing subsidiary journals) and 1.2 (posting to the Trading Stock account) cannot be completed. However, I can calculate the missing Bank balance from the provided list of balances on 31 March 2025 and re-provide the reasons for 1.3. Calculation of Bank Balance (as at 31 March 2025): To find the missing Bank balance, we ensure that the total debits equal the total credits in the General Ledger. Total Debits: Drawings: 21\,600 Trading Stock: 51\,600 Debtors' Control: 26\,760 Petty Cash: 56\,400 Fixed Deposit: Gariep Bank: 30\,000 Subtotal Debits (excluding Bank): 21\,600 + 51\,600 + 26\,760 + 56\,400 + 30\,000 = 186\,360 Total Credits: Capital: 432\,000 Loan: WC Bank Ltd: 144\,000 Creditors' Control: 23\,640 Total Credits: 432\,000 + 144\,000 + 23\,640 = 599\,640 Bank Balance: Since Total Debits must equal Total Credits: 186\,360 + Bank = 599\,640 Bank = 599\,640 - 186\,360 Bank = 413\,280 1.3 Here are two reasons why it is not a good idea to keep too much trading stock on hand: Increased storage costs*: Holding excessive stock requires more warehouse space, leading to higher expenses for rent, utilities, insurance, and security. Risk of obsolescence and damage*: Large quantities of stock are more prone to becoming outdated (especially for technology or seasonal goods), damaged, or stolen, which results in financial losses for the business. 3 done, 2 left today. You're making progress.