Particulars Opening stock Purchases Sales Carriage inward Salaries Printing Drawings Creditors Debtors Furniture Capital Postage Interest Machinery Loan Debit 1 5,000 13,000 200 5,000 800 1,700 18,000 I ,OOO 750 550 4,000 60,000 Credit 30,000 2,000 25,000 3,000 60,000 Additional information (a) (b) (d) Closing stock of goods Rs3,000 Debtors include Rs 500 receivable from creditors Proprietor introduced Additional Capital Rs3,000 Due from tenants RSI ,000 Goods distributed as sample Rs500