The trial balance of a trader contains the following items:

- Trade receivables: This refers to the amount of money owed to the trader by its customers for the goods or services that have been sold on credit. It represents the outstanding accounts receivable balance and is considered an asset on the balance sheet.

- Trade payables: This refers to the amount of money owed by the trader to its suppliers for goods or services that have been purchased on credit. It represents the outstanding accounts payable balance and is considered a liability on the balance sheet.

- Inventory: This refers to the goods or products that are held by the trader for sale. It includes raw materials, work in progress, and finished goods. Inventory is considered an asset on the balance sheet and is recorded at its cost or lower of cost or net realizable value.

- Cash and cash equivalents: This includes the amount of money held by the trader in the form of cash, bank balances, and short-term investments that are readily convertible into cash. It is considered an asset on the balance sheet.

- Property, plant, and equipment: This represents the long-term assets used in the trader's operations, such as buildings, machinery, and vehicles. These assets are recorded at their cost less accumulated depreciation and are considered non-current assets on the balance sheet.

- Capital: This represents the owner's investment in the trader's business. It is recorded as an equity account on the balance sheet and represents the residual interest in the assets of the trader after deducting liabilities.

- Revenue: This represents the income generated by the trader from the sale of goods or services. It is recorded as a credit entry in the income statement and increases the equity of the trader.

- Expenses: These represent the costs incurred by the trader in the course of its operations, such as salaries, rent, utilities, and advertising. Expenses are recorded as debit entries in the income statement and decrease the equity of the trader.

- Retained earnings: This represents the accumulated profits or losses of the trader over its lifetime. It is recorded as an equity account on the balance sheet and represents the portion of the net income that is retained in the business.

- Loans payable: This represents the amount of money borrowed by the trader from banks or other financial institutions. It is recorded as a liability on the balance sheet and represents the amount that needs to be repaid to the lenders.

These are some of the common items that can be found in the trial balance of a trader. The trial balance is a summary of all the accounts in the general ledger and is used to prepare the financial statements of the trader.

Answer should be 19000