The following balances were extracted from the books of Sheetal on 31st Dec., 2008, Prepare trial balance.

Rs.

Capital Balance 50,000 Business Premises 30,000 Furniture & Fixtures 20,000 Plant & Machinery 45,000 Purchases 70,000 Sales 1,50,000 Returns Inwards (Sales Returns) 1,000 Returns Outwards (Purchases Returns) 500 Carriage Inwards 250 Carriage Outwards 200 Discount Outwards 500 Discount allowed 700 Wage 20,000 Insurance, Rates, etc. 2,000 Rent Recovered 500 Misc. Expenses 1,500 Sundry Creditors 23,000 Sundry Debtors 3,500 Drawings 5,000 Bills Paybale 2,000 Cash in hand 2,000 Bank Overdraft 6,150