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A trading concern divided its Sales Ledger into two sections, A & B, each bei the material figures obtained from the books in connection with the monthly balar Ledger Balances Feb. 28 (Dr.) 99 (Cr.) March 31 (Dr.) 19 (Cr.) Sales for the months Returns Cash received Discount allowed Bad debts written off B/R Prepare the respective Adjustment Accounts and suggest any inference whi working. (Treatment of tax): Following are the extract from the Balance sheets of ABC Ltd. Particulars Note No. 1. EQUITY AND LIABILITIES Shareholders' Funds Reserve and Surplus 1 Current Liabilities 2 Short-Term Provisions Notes to Accounts:- 31.3.2015 $ 31.3.2014 $ Note No. 1: Reserve and Surplus 1,00,000 60,000 Surplus i.e., Balance in Statement of Profit and Loss 1,00,000 60,000 Note No. 2: Short Term Provisions Provision for Tax 15,000 10,000 15,000 10,000 Additional Information During the 2014- 15 Tax paid $ 12,000 Show the related items in cash flow statement 31 st March 2015 $ 1,00,000 15,000 31 st March 2014 $ 60,000 10,000