Ledger Accounts \begin{tabular}{|l|r|l|} \hline Items & Amount & Group Name \\ \hline Capital & 256000 & \\ \hline Rent paid & 2500 & \\ \hline Sales & 568000 & \\ \hline Purchases & 258152 & \\ \hline Building & 158000 & \\ \hline Cash in hand & 2500 & \\ \hline Cash at bank & & \\ \hline Bank Muscat & 36500 & \\ \hline Bank Dhofar & 3600 & \\ \hline Sundry Creditors & 6500 & \\ \hline Sundry Debtors & 8500 & \\ \hline Salaries & 9500 & \\ \hline Wages & 6580 & \\ \hline Carriage Inwards & 2580 & \\ \hline Carriage outwards & 3650 & \\ \hline Office equipments & 25900 & \\ \hline Vehicles & 6580 & \\ \hline Sales return & 58000 & \\ \hline Purchase return & 35680 & \\ \hline Advance Rent & 2650 & \\ \hline Printing and stationary expenses & 2500 & \\ \hline Petrol expenses (office) & 6800 & \\ \hline Land & 125000 & \\ \hline Income tax payable & 1222 & \\ \hline Other Non-Current Assets & 147910 & \\ \hline \end{tabular}