What is trial balance?

Give the format of trial balance.

What are the methods of preparation of trial balance?

State whether the balance of the following accounts should be placed in the debit or the credit column of the trial balance
(i) Carriage outwards
(ii) Carriage inwards
(iii) Sales
(iv) Purchases
(v) Bad debts
(vi) Interest paid
(vii) Interest received
(viii) Discount received
(ix) Capital
(x) Drawings
(xi) Sales returns
(xii) Purchase returns

State whether the balance of each of the following accounts should be placed in the debit or the credit column of the trial balance.
1) Sundry debtors
2) Creditors
3) Cash in hand
4) Bank overdraft
5) Salary
6) Discount allowed
7) Plant and machinery
8) Furniture