Adjustments to be made are:
i) Closing stock was Rs.52,000
ii) Machinery to be depreciated @15% p.a and furniture @10%p.a
iii) Prepaid insurance was Rs.1,500
iv) Wages outstanding was Rs.2,000 and salary outstanding was Rs.4,000
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answer is iv wages outstanding was Rs.2,000 and salary outstanding was Rs.4,000
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