8. Prepare a Trial Balance as on 31st March 2009
| Particular | Dr | Cr |
|---|---|---|
| Capital | 920000 | |
| Creditors | 188520 | |
| Bills payable | 69300 | |
| Sales | 1218500 | |
| Provision | 13200 | |
| Interest | 3400 | |
| Building | 700000 | |
| Machinery | 120000 | |
| Furniture’s | 16400 | |
| Debtors | 156000 | |
| Stock | 150400 | |
| Cash | 9880 | |
| Bank | 145340 | |
| Bills receivable | 58440 | |
| Purchase | 855220 | |
| Carriage inwards | 12910 | |
| Carriage outwards | 8000 | |
| General exp | 60850 | |
| Insurance | 7830 | |
| Bad debit | 6130 | |
| Audit fee | 4000 | |
| Travelling expense | 3250 | |
| Discount | 6200 | |
| Sales return | 2850 | |
| Investment | 89220 | |
| Total | 2412920 | 2412920 |
Answer: Rs. 24,12,920
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