The Vinayak Auto parts manufacturing co-lid was registered with an authorised capital of Rs. 10,00,000 divided into shares Rs 10 cach of which 40,000 shares had been issued and fully paid. The following is the trial-Balance as on 31 March 2020 Particulars Stock (1 April 2019) Purchase and sales Returns Manufacturing wages Sundry manufacturing expenses Carriage inwards 18% Bank loan (secured) Interest on bank loan Office salaries and expenses Auditor's fees Directors Remuneration Preliminary expenses suran Debit 1,86,420 7,18,210 12,680 1,09,740 19,240 8,600 26,250 6,000 2 Credit 11,69,900 9,850 50,000