26. Prepare a Trial Balance from the following data and consider capital
as the difference in their total of Debit and Credit Side. (4)
Particulars
Amt. (*)
Pariculars
Arnt. (*)
Building
60,000
Machinery
17,000
Retum outward
2,600
Bank Overdraft
10,000
Bad Debt
2,800
Creditors
50,000
Cash
400
Purchases
1,00,000
Discount received
3,000
Sales
1,04,000
Debtors
60,000
Fixtures
5,600
Interest received
2,600
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