Exercise $1$: The following trail balance was extracted from the books of the Safe Life Assurance Company as on $31\mathrm{.}3\mathrm{.}2019$

$\backslash$table$[[,$Debit,Credit$],[10,000$ shares of OMR $10$ each,,$100000],[\backslash$table$[[$Life Insurance Fund balances as on$],[1\mathrm{.}4\mathrm{.}2018]],,2,972,300$