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Question - 11 

Prepare trial balance of a trader on 31st March, 2007 from given balance:
Salary Rs. 5,000
Building Rs. 40,000
Capital Rs. 66,000
Commission received Rs. 6,000
Bills payable Rs. 11,600
Debtors Rs. 16,000
Insurance Rs. 550
Creditors Rs. 18,100
Bills received Rs. 5,000
Bank overdraft Rs. 16,000
Donestion Rs. 300
Purchases Rs. 10,000
Sales Rs. 22,000
Purchase returns Rs. 300
Sales returns Rs. 700
Cash in hand Rs. 62, 450.