J.F. Amt) Date J.F. Amt () Date Particulars 2019 Mar 31 To Balance c/d Particulars 2019 Mar. 28 By Varma's Alc 500 500 500 500 April 1 By Balance b/d 500 Dr. . J.F. Amt) Date Particulars 2019 Mar 30 To Cash A/C Advertisement Account J.F. Amt () Date Particulars 2019 500 Mar. 31 By Balance c/d 500 500 500 April 1 To Balance b/d 500 Trial Balance as on 31st March 2019 Amt () Credit balances Debit balances Amt (3) Cash Bank of India Furniture 34,000 3,000 30,000 Virat's capital Rohit Sales 67.000 9,000 4,750 9,000 200 Purchases Sunil Commission Discount 500 4,750 200 Printing Expenses Advertisement 500 81.450 81.450 44 Illustration 14 The following balances appeared in the ledger of Karan on Ist January 2018 Debit balances Amount () Credit Balances Amount (3) Cash Account 60,000 Karan's Capital A/C 2.00,000 Purchases Account 80.000 Sales AC 40,000 Bank of Maharashtra A/C 1,00.000 January 5 Bought goods from Rushi 10,000 10 Drew from Bank 20,000 for office and 6,000 for self use, 17 Return goods to Rushi 2,000. 19 Cash Purchases 14,000. 22 Cash Sales 20,000 26 Deposited into Bank 16,000 28 Interest collected by Bank 7,000 on our behalf. Pass Journal Entries, prepare necessary Ledger Accounts and prepare a Trial Balance as on 31" January 2018