Ex: 6 Following is the trial balance of Brijesh. Prepare final accounts for the year ended on 31st March, 2016. Stock as on 01-04-2015 Purchases and Sales Returns Carriage inwards Salaries Insurance Wages Bad debts Furniture Capital Printing and stationery Cash at bank Petty cash Commission Particulars Debit 2,00,000 22,00,000 1,00,000 50,000 2,60,000 1,20,000 80,000 10,000 7,00,000 80,000 3,15,000 5,000 10,000 41,30,000 Credit 33,00,000 80,000 7,50,000 41,30,000 Adjustments: 1. Stock on 31st March, 2016 was valued at Rs. 4,00,000. 2. Depreciate furniture @ 10% p.a. 3. Insurance of Rs. 60,000 was paid in advance 4. Commission receivable Rs. 50,000.