b29 Amt. 12,28,750 6,25,000 3,500 55,000 5,500 12,000 8,500 Example 17: These are the information of Books of Ram Krisha, Prepare Final Accounts Particulars Amt. Particulars Household Expenses 3,250 Capital Salaries 35,000 Sales Leasehold Land 7,75,000 Discount on Purchase Motor Car 1,25,000 Returns Out Wards Fixed Deposit 1,50,000 Interest on Investment Cash in Hand 10,000 Interest on Fixed deposit Cash at Bank 15,000 Miscellaneous Receipts Patents & Trade Marks 75,000 Loose Tools 50,000 Return Inwards 44,000 Freight Inwards 5,000 Freight Outwards 6,500 Productive Wages 19,000 Unproductive Wages 12,000 Purchases 4,00,500 Rent (1/3 Factory, 2/3 Office) 12,000 Bank Charges Legal Expenses Discount on Sales 4,500 Fire Insurance Premium 3,500 Life Insurance Premium 2,500 Bad Debts 6,000 Goodwill 35,000 Depreciation 3,000 Investment 50,000 Plant and Machinery 90,000 19,38,250 Closing Stock is 19,050 3,000 3,500 19,38,250