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Stock on 31st December, 2009 was valued at Rs. 3,250 . Depreciate building at 5%, furniture at 10% and machinery at 20%. Interest Rs. 85 is payable on bank overdraft. Salary Rs. 300 and tax Rs. 120 are outstanding. Insurance prepaid is Rs. 100 and one-third of the commission is received in advance. Furniture purchased in January 2009 worth Rs. 100 is included in purchases. Write off Rs. 100 as further bad debts and reserve for doubtful debts is to be made equal to 5% on debtors. Stock on 31st December, 2009 was valued at Rs. 3,250 . Depreciate building at 5%, furniture at 10% and machinery at 20%. Interest Rs. 85 is payable on bank overdraft. Salary Rs. 300 and tax Rs. 120 are outstanding. Insurance prepaid is Rs. 100 and one-third of the commission is received in advance. Furniture purchased in January 2009 worth Rs. 100 is included in purchases. Write off Rs. 100 as further bad debts and reserve for doubtful debts is to be made equal to 5% on debtors