Illustration $26$

Dr$.$ Rajkumar is a homeo doctor in Bhopal. He prepared the following receipts and payments account for the financial year $2022-23($amounts $).$

Receipts and payments account for the year ended $31\mathrm{.}3\mathrm{.}2023$

$\backslash$table$[[$ash in band,,,$],[,1,22,000,$Cost of medicines,$10,000],[\backslash$table$[[$Bank oan $($private purposes$)],[$Sale of medicines$]],3,000,$Surgical equipment,$8,000],[\backslash$table$[[$Sale of medicines$],[$Consultation fee$]],25,250,$Motor car $($second hand$),1,20,000$