Question - 02

From the following balances extracted in the books of Shri Agrawal Bros. prepare Trading account for the year ending 31st Dec., 2000.

Purchase Rs. 45,000
Fuel Rs. 400
Carriage on purchases Rs. 1,800
Royalty Rs. 1,200
Opening stock Rs. 6,000
Wages Rs. 900
Sales returns Rs. 500
Import duty Rs. 150
Excise duty Rs. 350
Purchase returns Rs. 200
Sales Rs. 78,000
Octoi Rs. 150
Closing Stock Rs. 4,000.