The trial balance of ABC Trading Company as on 31 December 2019 is given below: Particulars Opening stock Purchase Wages Salaries Rent Cash Debtors Machinery Amount Dr Particulars Amount Cr 40,000 Capital 1,00,000 2,00,000 Sales 3,00,000 20,000 Loan 50,000 30,000 Creditors 30,000 24,000 Sundry income 20,000 36,000 50,000 1,00,000 5,00,000 5,00,000 Additional information: a. Wages outstanding Rs 5,000. b. Depreciation on machinery by 10%. c. Closing stock was valued Rs 50,000. Required: Journal entry and adjusted trial balance