Illustration 2.1 Following balance are extracted from the books of City Light Supply Corporation as on 31st March 2016: $ $ Equity Shares 1,64,700 Debentures 60,000 Sundry Creditors on Open Accounts 300 Depreciation Fund 75,000 Capital Expenditure on 31-3-2015 2,85,000 Capital Expenditure during 2015-16 18,300 Sundry Debtors for Current Supplied 12,000 Other Debtors 150 Stores in Hand 1,500 Cash in Hand 1,500 Cost of Generation of Electricity 9,000 Cost of Distribution of Electricity Rent, Rates and Taxes 1,500 Management Expenses 3,600 Depreciation 6,000 Interest on Debentures 3,000 Interim Dividend 6,000 Sale of Current 39,000 Meter Rent 1,500 Balance of Net Revenue Account as on 1st April, 2015 8,550 3,49,050 3,49,050 Prepare 1,500 (a) Capital Account, (b) Revenue, (c) Net Revenue Account and (d) General Balance Sheet from the above Trial Balance