$2.$ Prepare Trial Balance for the following Balances as on $31$st March $2021$

Balances $$

Cost of Goods Sold $5,20,000$

Opening Stock $50,000$

Closing Stock $50,000$

Salary and Wages $50,000$

Sales $8,00,000$

Plant & Machinery $2,00,000$

Drawing $50,000$

Investment $4,30,000$

Creditors $1,00,000$

Capital $4,00,000$