from the folowing ...

From the following balances, taken from the books of M/'s Dwarka Parshad & Sons as at 31st March 2017, prepare a Trial Balance in proper form : Name of Accounts Amount Name of Accounts Amount Cash in Hand 4.500 Machinery 24.000 Bank Overdraft 8.000 Land & Buildings 50,000 Opening Stock 20.000 Debtors 18.400 Purchases 80,000 Creditors 8,500 Purchases Returns 2,000 Bills Receivable 2.850 Sales 1.30.000 Bills Payable 1.650 Sales Returns 5.000 Capital 60.090 Travelling Expenses 1.800 Drawing 6.000 Discount Allowed 600 Rent 3.700 Discount Received 1,500 Salaries 3.600 Loan 10.000 Interest on Loan 1.200