LUSTRATION 16. The following is the Trial Balance of Sh. Siya Ram for the year ending on 30th June, 1986. Prepare adjusting entries, Final Accounts and Balance Sheet from the same:- Dr. Balances Materials Purchased Administration Expenses Wages Freight Sales Tax Petty Cash Debtors Gift to Wife Prize Distributed Commission Paid Commission Paid in Advance Mortgage Interest Loose Tools Investments Plant Furniture Leasehold Property Patents Depreciation on Furniture Suspense Account Rs. 1.15,725 Sales 16,725 Outstanding Wages 42,775 Creditors Cr. Balances 5,100 Capital 1,800 Bank 175 Loan on Mortgage 36,400 Income from Investments 2,500 Reserve Fund 200 1,000 400 1,600 5,000 8,500 60,000 7,200 50,000 2,000 800 2,080 3,59,980 Rs. 2,10,000 800 13,235 81,800 12,220 16,000 925 25,000 3,59,980 Adjustments :- 1. Closing Stock amounted to Rs. 20,000. 2. Goods Costing Rs. 5,000 were sent to a Customer on 'Sale on Approval basis' for Rs. 6,400 on 28th June, 1986 and had been recorded in the books a