20,000 15.000 5,000 55,200 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. Bills Payable Debtors Carriage Outwards Capital Machinery Return Inwards Discount Received Trade Expenses Building Sales 18,000 3,000 4,000 6.000 20.000 1,40,000 2,66,200 Total: 2.66,200 PROBLEM 4. Mr. Blank, a client of yours with whom book-keeping is not a strong point, asks you to audit his accounts for the year ended 31st December 2004, upon which date his Closing Stock was valued at Rs. 574. 99 As a basis for your audit Blank furnishes you with the following statement: Dr. Cr. Rs. Rs. 1,556 564 741 2.756 530 1,268 264 250 Blank Capital Blank Drawings Leasehold Premises Sales Due from Customers Purchases Purchases Return Loan from Bank Creditors Trade Expenses Cash at Bank Bills Payable Salaries & Wages Stock (Ist January) Rent, Rates, etc., Sales Return 528 784 142 100 598 264 465 98 5.454 5,454