Illustration 25. The total of debit side of Trial Balance of a larger boot and shoe repairing firm as on 31.12.2013 is *1,66,590 and that of the credit side is 42,470. After several checking and re-checking the mistakes are discovered : Items of Account Correct Figure Figures as it appear in the Trial Balance (as it would be) Opening Stock 14,900 * 14,800 Repairs 61,780 61,780 (appear in the Debit side) Rent & Taxes 2,160 * 2,400 Sundry Creditors 6,070 5,900 Sundry Debtors 8,060 8,310 Ascertain the correct total of the Trial Balance