540 120 230 1,500 III 380 17.680 1,370 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20 21. 22. 23. Discount Allowed Carriage Outwards Carriage Inwards Returns Inward Returns Outward Wages and Salaries Rates and Taxes Rent Received Sundry Expenses Trade Creditors Book Debts Drawings Bills Payable Cash in Hand Bank Loan 530 1,660 22.760 34.000 3,000 1.140 1,200 5,800 2,39,700 Total: 2.39.700 PROBLEM 12. The following Trial Balance for the year ended 31st December, 2004 has been prepared by the accountant of a firm. Re-draft the same and mention the nature of mistake in each case: Dr. Rs. 10,100 Cr. Rs. 3,000 5,450 1,400 9,320 Closing Stock Capital Accounts: A (Overdrawn) B Cash in Hand Bank Overdraft Sales Purchases Returns Inward Returns Outward Carriage Discount Allowed 1,26,400 76,400 3,400 2.900 2,300 4,200 911 9,540 3.720 16.500 Salaries Wages Sundry Debtors Sundry Creditors Opening Stock Land and Building 26,500 12.120 35,900