Rent 500 Returns 1,000 Sales 75,000 Discount 200 Sundry expenses 2,500 Commission 1,000 Carriage outwards 3,300 Cash 5,600 Suspense account 500 1,01,700 1,01,700 Note: As the trial balance shows a difference of 500, it is placed under Q21 Illustration 5 From the following account balances prepare a trial balance as on as on 31st December, 2010. Drawings Bills receivable Bank loan Machinery Book debts Wages Purchases Coal, coke and power Stock Sales Salaries Capital Returns inwards Travelling expense Commission received Cash Insurance Creditors 5,275 4,750 10,000 14,400 30,000 20,485 1,28,295 2,810 44,840 1,77,000 5,500 59,700 2,390 1,145 2,820 750 1,685 20 815