From the understated Trial Balance of M/s Rashu Brothers prepare Balance Sheet

Trial Balance as on 31st December 2019 Debit balances Amount Credit balances (Rs.) Wages 20,000 Sales Stock (Raw Materials) 1.1.2004 5,710 Profit and Loss Balance Purchases 88,274 1.1.2004 Carriage Inward 3,686 Capital Repairs 6,000 Amount (Rs.) 1,74,000 12,000 1,30,000 Page of Limkokwing Unity of Creative Technology Centre for Postada en POC) 2,100 1,000 2,240 3,550 Salaries (factory) Salaries General Rates and Taxes Travelling Expenses Insurance (Factory) Insurance General Bad debts General Expenses Carriage Outward 700 80 410 Various Assets 2,942 9,424 1,13,884 56,000 3,16,000 Total 3,16,000 Stock (Finished goods) 1.1.2004 Total The Closing Stocks are as follows: Raw materials Work-in-progress Finished goods RM 40,000 12,000 6,000