The following is the Trial Balance of Khalid Butt on 31st December 2005) Dr. Rs. CrRs 50,000 40,000 86,215 138,290 4,139 2,395 Capital Land and Building Purchases Sales Returns In and Out Discounts allowed and received. Salaries Wages Advertising Insurance Stationery Interest Rent Cash Stock Debtors Creditors Furniture 2,364 1,007 18,131 6,227 1,025 1,833 1,024 6.50 13,227 14,522 22,300 32,400 28,200 236,075 236,075 ments: Closing stock, Rs. 12,031. Salaries and wages are outstanding by Rs. 1,200 and Rs. 579 respectively, Advertising paid in advance, Rs. 225. Unused stationery, Rs. 124. Furniture to be depreciated by 15%. 2% of the debtors are doubtful. ed: A Work Sheet and Trading and Profit & Loss Account and a Balance Sheet for Kh