13. The following balances were extracted from the books of Anushka Enterprises on March 31, 2017. Particulars Creditors Loan from SBI Sales Debtors Dividend Received on Shares Bad Debt Bad Debt Recovered Bills Receivables Interest on Loan Goodwill Purchases Stock (1.4.2016) Cash at Bank Factory Repairs Capital Audit Fees Petty Expenses Salary Life Insurance Premium Premises Insurance Sales Returns Employees Provident Fund Provision for Doubtful Debts Delivery Expenses Dock Charges (Outward) Packing Charges Advance Salary Warehouse Insurance Loss in Exchange Bank Charges Bonus from Suppliers Purchases Returns Machinery Discounting of Bills of Exchange You are required to: (i) Amount (Rs.) 2,00,000 2,00,000 12,30,000 2,00,000 20,000 2,000 12,000 1,50,000 50,000 4,00,000 2,10,000 1,00,000 3,00,000 (f) Half of the Bills Receivable were irrecoverable. (h) Closing Stock is Rs. 40,000 40,000 7,24,000 6,000 4,000 70,000 15,000 4,00,000 25,000 12,000 60,000 75,000 8,000 6,000 17,000 30,000 13