2: AB International Trial Balance As at SL No Particulars L.F. Debit ($) Credit ($) 1 Purchases 12,000 2 Sales 25,000 3 Discount 1,200 4 Salaries 2,500 5 Wages 10,000 6 Cash in Hand 975 7 Cash at Bank 13,500 8 Repairs & Maintenance 870 9 Sundry Expenses 350 10 Mortgage 14,000 11 Mortgage Interest 250 12 Traveling Expenses 100 13 Insurance 150 14 Carriage 250 15 Commission 350 16 Rent and Rates 600 17 Building 6,000 18 Machinery 5,000 19 Delivery Van 4,000 20 Capital 20,000 21 Accounts Payable 3,200 22 Accounts Receivable 4,500 23 Opening Stock 2,450 24 Returns Inward 300 25 Reserve for doubtful debts 800 26 Notes Payable 2,745 27 Notes Receivable 400 Total 65