Question - 03
From the following balance prepare trial balance as on 31st Dec., 2000.
Capital Rs. 23,000
Cash Rs. 980 
Commision (Dr.) Rs. 250
Purchases Rs. 11,900
Bank Rs. 2,550
Drawing Rs. 4,860
Discount (Dr.) Rs. 120
Salary Rs. 1,860
Furniture Rs. 1,100 
Wages Rs. 4,860
Sales Rs. 20,480
Rent (Dr.) Rs. 1,260 
Debtors Rs. 13,520
Business Exp. Rs. 2,460 
Crediters Rs. 4,420
Machinery Rs. 3,300 
Advertisement Rs. 300
Opening Stock Rs. 3,000