356 Illustration No. 10 Following is the trial balance of Rakshit food industries Lid as on 31.3.2013 Dr. Cr. Particulars 4,00,000 Share capital 50,000 Reserve fund 10,000 Call in arrears 1,90,000 3,05,000 Purchases and sales 60,000 40,000 Debtors and creditors 15,000 10,000 Renturns 12,000 Wages 10,000 Carriage outwards Commission received 25,000 Profit and loss appropriation account 30,000 Building 2,50,000 Machinery 60,000 Furniture 25,000 Good will 1, 10,000 Bills receivable and bills payable 21,000 14,000 Salaries 10,000 Director's fees 5,000 Cash at bank 15,000 Stock(1.4.2012) 60,000 Unclaimed dividend 5,000 Interim dividend (including CDT) 21,000 Investment 60,000 8% debentures 80,000 Trade expenses 20,000 Preliminary expenses 5,000 9,59,000 9,59,000 Adjustments:- 1. Stock on 31-03-2013 valued at $ 80,000/-. 2. Transfer