Credit Rs. Trial Balance of Radha at the end of Chaitra 2075 is as under. Particulars Opening stock (1-1-2075) Plant and machinery Fumiture Sundry debtors Building Purchase Wages and salaries Freight inward. Salaries and wages Bad debts Office expenses Insurance premium.. Rent Radha's drawing Radha's capital.. Bank loan Bills payable Sales. Return outward Provision for bad debt. Commission Total Debit Rs. 15,000 40,000 20,000 40,000 13,000 100,000 15,000 2,500 12,500 250 750 1,000 10,000 7,500 75,000 25,000 20,000 150,000 5,000 1,000 1,500 277,500 277,500 V. Adjustments: 1. Office salary to be paid Rs. 2,500 ii. Closing stock at end of year amounted to Rs. 20,000 iii. Depreciate plant and machinery and furniture 10% p.a. each iv. During the year goods costing Rs. 10,000 were lost by accident and insurance company admitted the claim for Rs. 8,000 Provision for doubtful debt @5% of debtors vi. Purchases include cost of material Rs. 2,000 purchased for the construction of building of the business. purchase Required: Building Trading account b. Profit and Loss account Balance Sheet Ans: GP Rs. 54,500; NP Rs. 20,000. B/S total Rs. 135,000 a. c