Gauri Bhandar sends out goods on approval to a few customers and includes the same in the Sales Account. On 31st March, 1992, the Sundry Debtors balance stood at Rs. 1,00,000 which included Rs. 7,000 goods sent on approval against which no intimation was received during the year ended 31st March, 1992. These goods were sent out at 25% over and above cost price and were sent 10 Amit Rs. 4,000 and Nisit Rs. 3,000. Stock-in-trade in godown was valued at Rs. 23,400 on 31st March, 1992. Amit sent intimation of acceptance on 30th April, and Nisit returned the goods on 10th April, 1992. Make adjustment entries and show how these items will appear in the Balance Sheet on 31st March, 1992. Show also the entries to be made during April, 1992