19 A. The following information are given to you; Opening stock 25,000 Purchase 275,000 Capital 200,000 Manufacturing wages 50,000 10% bank loan 150,000 Salaries 60,000 Rent 30,000 Interest 15,000 Plant and machinery 10,000 Cash and bank 60,000 Account receivable 20,000 Sales revenue 500,000 Unearned commission 46,000 Discount received 19,000 Prepaid insurance 10,000 Land and building 360,000 Adjustments: a. Depreciation on plan and machinery @ 15% b. Prepaid salaries Rs. 10,000. c. Prepaid insurance expired Rs. 2,000. d. Closing stock Rs. 20,000 e. Rent outstanding Rs. 2,000. f. Appreciation on land and building @ 20%. g. Bad debts Rs. 1,000. h. Unearned commission earned Rs. 6,000. Required: Adjusted Trial Balance