The trial balance of RAMMA Enterprise for the year ended 31 December, 2020 is given below: (10 Marks) Particulars Dr (RS) Cr (R$) Opening Inventory-1" January 15000 Purchases 160000 Carriage Inwards 2500 Carriage Outwards 3000 Sales 300000 Debtors 50000 Creditors 35000 Salaries 60000 Administrative Expenses 25000 Fixed assets at cost: Plant and Machinery 40000 office Equipment 20000 Interest Paid 3500 Cash and Bank Balances 6000 Owner's capital 50000 Total 385000 385000 Additional Information The Accounts have not yet been adjusted for the following item: 1. Closin"inventory amounted to Rs 24000. 2. Accrued advertising expenses Rs 2000 3. A provision for doubtful debts is to be made at 6% of the debtors outstanding. 4. Fixed Assets: Depreciation for the current year is to be provided at 20% on cost of fixed assets