The balances extracted from the books of Tom & Jerry are shown below:

$\backslash$table$[[,$RM$,$RM$],[$Capital Accounts $-$ Tom,,$100,000],[$Capital Accounts $-$ Jerry,,$100,000],[$Current Accounts $-$ Tom,,$7,500],[$Current Accounts $-$ Jerry,$8,000,4,600],[$Drawings $-$ Tom,$3,500,],[$Drawings $-$ Jerry,$68,000,],[$Profit and Loss Account for $2022,22,850,],[$Furniture & Fittings,$22,560,],[$Office Equipment,$76,140,],[$Signage$,83,050,],[$Bank$,284,100,284,100$