Particulars Opening stock Purchases Purchases return Sales Sales return Wages Miscellaneous charges Salaries General Expenses: Sundry debtors Sundry Creditors Plant and machinery Buildings Furniture and fittings Office and selling expenses Cash in hand Cash at bank Page 2/5 1,92,000 1,94,000 2,62,000 1,42,000 60,000 1,38,000 10,000 1,22,000 6,50,000 Dept A 35,000 2,40,000 5,000 6,43,000 6,000 1,90,000 45,000 20,000 Dept B 32,000 2,02,000 3,000 5,04,000 4,500 1,72,000 44,000 18,000 Capital Plant and machinery is to be depreciated at 10%, buildings by 2%, furniture and fittings