The trial balance of MK Traders as on 31st December: Particulars Capital Sales Amount Dr Amount Cr 2,50,000 4,50,000 Purchases Wages 2,95,000 20,000 Carriage 5,000 Salaries 30,000 Fixed assets 3,00,000 Creditors 50,000 Debtors 90,000 Insurance 10,000 Total 7,50,000 7,50,000 Additional information: a. Depreciate fixed assets by 10% b. Wages outstanding Rs 25,000. c. Insurance prepaid Rs 2,000. d. Bad debts Rs 3,000. Required: Adjustment entries and adjusted trial balance