From the following balances extracted from the books of Nilgiris Departmental Store as on 31.12.2001, prepare a trial balance:

Gopal’s capital 7000 Purchases 8000 Rent paid 240 Gopal’s drawings 1200 Bills receivable 400 Opening stock 1000 Purchases returns 280 Sales returns 160 Plant and machinery 4000 Sales 9600 Sundry debtors 5600 Furniture 500 Salaries 720 Sundry creditors 5600 Carriage 100 Insurance 40 Cash in hand 100 Cash at bank 1950 Commission paid 40 Bills payable 1580 Discount received 30 Discount allowed 40