1. From the following trial balance prepare the final accounts Debit Balances Rs Credit Balances Rs Drawings 4800 Capital BS 50000 Opening stock 30000 Sundry creditors BS 10000 Furniture and fittings BS At 13000 Bank loan@ 6% 20000 Printing and stationery Coal, gas and water 12000 Dividend 200 600 Sales 235350 Freight 3500 Provision for bad and doubtful 600 debts (op.bal) Purchases 75000 Bills payable BLS 6500 Income tax 9500 Commission 200 Discount allowed 950 Suspense account 10800 Repairs 1000 Factory rent 2500 Salaries and wages 2800 Manufacturing exp 24000 Advertising 19000 Plant and machinery 70000 Office rent 3600 Misc. Expenses 1000 Bills receivable 12500 Carriage outwards 1500 Insurance premium 600 Interest 1000 Cash at hand 3500 7500 33800 333650 333650 Cash at bank BS Sundry debtors Adjustments Closing stock 36850, 2. Factory rent unpaid 500 Insurance premium prepaid for a quarter 600-150 4. Dividend accrued but not yet received 509 5. Commission received in advance 100 Asset, Depreciate plant and machinery @10% and furniture and fittings at 5%, Provide interest on capital@6%, Provide interest on drawings@5%, 9. Bank interest outstanding LE 10. Write off bad debts 800 11. Provide 5% for bad and doubtful debts 2. Provide 2% for discount on debtors 13. Provide 2% for discount on creditors. 600 =150 TOO 33800 = 676 200x 60