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No. Name of Account L.F. Dr. Balance Rs. 2.400 Cr. Balance Rs. 2,00,000 2,40,000 44,000 70,000 1,00,000 48,000 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. Cash in Hand Capital Purchases Bills Payable Stock Opening) Sundry Debtors Sundry Creditors Wages Plant and Machinery Sales Furniture Bad Debts Reserve Bills Receivable Rent and Taxes Salaries 32,000 1,20,000 4,00,400 30,000 2.000 40,000 20,000 40,000 6,94,400 Total: 6,94,400 PROBLEM 7. Prepare a Trial Balance from the following as on 31st Dec. Rs. Cash 370 Land & Buildings Opening Stock 5,700 Rent Received Debtors 3,200 Electricity Sales 63,900 Bills Receivable Wages 13,200 Travelling expenses Creditors 5,200 Insurance Bad Debts Reserve 400Purchases Carriage 300 Purchase Returns Trade Marks 5,300 Discounts (Dr.) Advertising 1,250 Bad debts Salaries 10.900 Bank Machinery 28,900 Capital Rs. 28.000 5.000 6,500 1,700 2,300 3,600 12,000 500 300 700 8,500 ? q10