Prepare a Trial Balance from the following balances as at $31$st March, $2019.$

Capital

Insurance

Discount $($Dr$.)$

Commission Received

Debtors

Rent

Cash at bank

Reserve for bad debts

Opening Stock

Plant & Machinery

Outstanding salaries

Lighting & Heating

Net Purchases

Interest $($Cr$.)$

$[$Ans$.3,03,000]$