Dr. Cr. 675 Name of Account (B) Cash A/C 5,000 Purchases A/C 12.950 Sales Alc 13.875 Retum Inwards A/C 500 Return Outwards A/C M/s Akshaykumar A/C 5,800 M/S Vinod Bros. A/C 3,325 Jayant Kumar A/C 3,150 M/S Vinaykumar A/C 06 1.500 M/s Rajnikant A/C 2,375 M/S Narendrakumar A/C 5.700 Fumiture A/C 1.200 Total 28,025 28,025 Illustration 25. The total of debit side of Trial Balance of a larger boot and shoe repairing firm as on 31.12.2013 is 31,66,590 and that of the credit side is ? 42,470. After several checking and re-checking the mistakes are discovered: Items of Account Correct Figure Figures as it appear in the Trial Balance (as it would be) Opening Stock 14,900 14,800 Repairs 61,780 261.780 (appear in the Debit side) Rent & Taxes 2,160 *2,400 Sundry Creditors 6,070 5,900 Sundry Debtors 8,060 8,310 Ascertain the correct total of the Trial Balance