8. From the following Trial Balance and additional information, you are required to prepare the Final Accounts. TRIAL BALANCE As on 31st December, 1990 Particulars Capital Sundry Debtors Drawings

Machinery Sundry Creditors Wages Purchases Opening Stock Bank balance Carriage charges Salaries Rent and Taxes- Sales Additional Information 1. Closing stock Rs 1,200 2. Outstanding Rent and Taxes Rs 100 3. Charge Depreciation on Machinery at 10% 4. Wages prepaid Rs 400 Dr. Amount Cr. Amount 20,000 5,400 1800 7,000 10.000 19,000 4.000 3,000 300 400 900 51,800 2,800 29,000 51,800 100 7600x10 2

8. From the following Trial Balance and additional information, you are required to prepare the Final Accounts. TRIAL BALANCE Additional Information 1. Closing stock Rs 1,200 2. Outstanding Rent and Taxes Rs 100 3. Charge Depreciation on Machinery at 10% 4. Wages prepaid Rs 400