Following are the totals of accounts of ledger of Shri Ashok. Prepare Trial Balance according to Balance Method:

Name of Accounts L.F. Dr. Bal. Cr. Bal.

Rs. Rs.

Capital — 1,50,000 Machinery 1,30,000 20,000 Furniture 15,000 5,000 Discount 1,000 2,700 Purchases 2,50,000 —

Sales — 3,00,000 Commission 15,000 7,000 Rent 12,000 2,000 A’s Account 15,000 15,000 B’s Account 22,000 14,000 C’s Account 17,000 28,000 D’s Account 26,000 —
Cash 5,28,700 4,88,000 Total Rs. 10,31,700 10,31,700