April 1 Assets : Premises Rs.2,00,000; Delivery Van Rs.50,000; Fixtures Rs.5,000,
Opening Stock Rs.75,000, Debtors- Hari Rs.30,000; Rajan Rs.50,000.
Cash at bank Rs.45,000; Cash in hand Rs.15,000.
Liabilities : Creditors- Jawahar Rs.1,00,000; Vikas Rs.45,000; Telephone expenses
Payable Rs.4,000; Electricity expenses payable Rs.5,000.
April 1 Paid Rent by Cheque Rs.5,000.
April 2 Goods purchased on Credit from Prabhat Rs.15,000; Rajhans Rs.8,000; Passi Rs.7,000.
April 3 Goods sold on credit to Ram Rs.17,000; Dev Rs.5,000; Lalit Rs.8,000; Vijay Rs.6,000.
April 4 Paid petrol expenses of delivery van Rs.5,700.
April 5 Cash drawings by Rajesh Rs.4,000.
April 7 Paid Salaries for the month of March, 2019 Rs.7,000.
April 9 Cash Sales Rs.5,000.
April 11 Goods returned by Ram Rs.4,000; Vijay Rs.1,000.
April 12 Received cheques from debtors-Hariharan Rs.20,000; Rajan Rs.40,000.
April 16 Goods returned to Prabhat Rs.4,000; Rajhans Rs.1,000.
April 20 Cheques issued to creditors-Jawahar Rs.50,000; Vikas Rs.10,000.
April 22 Received cheques from Hari Rs.10,000; Rajan Rs.10,000; Ram Rs.10,000;
Dev Rs.5,000; Cheques received from Ram and Dev were dated may 15 2019.
April 24 Cheques received from Ram and Dev were got discounted from bank, paying discount
@10% p.a.
April 25 Received Cash from Lalit in full settlement Rs.7,800.
Note: Closing Stock at shop on 30th April 2019 was Rs.78,000.
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Where is the amount of capital on 1/4/2019
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