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Sales                       3,32,000
                Purchase return             15,000

                Insurance                   40,000
                Bank loan                   23,000
                Wages                       22,000

                                                                            Ans: Rs. 3,70,000
          9.   Prepare a Trial Balance of Medini Traders for the fiscal your 2071/2072
               based on the following particulars.

                Particulars      Amount           Particulars           Amount
                Capital          Rs.3,50,000      Opening stock         Rs. 2,00,000

                Purchases        Rs. 2,00,000     Bank Overdraft        Rs. 55,000
                Insurance        Rs.20,000        Bills payable         Rs. 50,000
                Sales            Rs.2,50,000      Furniture             Rs. 2,85,000
                                                                           Ans:  Rs. 7,05,000

          10.  Prepare  Trial  balance  of  Binay  Kagaj  Udhyog,  Pokhara  as  on  31st
               Chaitra 2071 from the following particulars:

                Capital                     Rs. 1,00,000
                Customer                    Rs. 50,000
                Due wages                   Rs. 30,000
                Furniture                   Rs. 90,000
                Bad debts recovered         Rs. 10,000
                Goodwill                    Rs, 20,000
                Rent                        Rs. 20,000
                A/C payable                 Rs. 40,000
                                                                            Ans: Rs. 1,80,000
          11.  Prepare a Trail Balance of ABC Company on last of Chaitra 2069 from
               the following transactions:

                Particulars           Amount Rs.       Particulars           Amount Rs.
                Capital               35,000            Purchase             50,000
                Sales                 1,65,000         Wages                 20,000

                Salary                15,000           Machine               25,000
                Land & Building       70,000           Debtors               20,000
                                                                            Ans: Rs. 2,00,000


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