19.A) Mr. Bipin who keeps his books of account under single entry system started business on 1st Baisakh 2067 with a capital of Rs 2,00,000. At the end of 2067 his position is as under: Machinery Creditors Rs 1,50,000 Rs 30,000 Debtors Bills Payable Rs 80,000 Rs 10,000 Stock of goods Rs 50,000 Mr Bipin withdraw Rs 5,000 per month for business for his personal use from 1st Kartik onward and he added Rs 30,000 as additional capital during Falgun. Required: a) Closing statement of affairs 2