From the following balances extracted from the books of Raju a trader on automobiles, prepare trial balance as on 31^st March, 2017:

Particulars	Rs	Particulars	Rs
Cash in hand	5,500	Direct expenses	5,000
Discount received	300	Carriage outwards	3,500
Creditors	15,000	Capital	45,000
Building	50,000	Purchases	49,700
Opening stock	6,000	Sales	59,400

From the following balances extracted from the books of Pearl, a trader, prepare trial balance as on 31st March, 2017.

Particulars	Rs	Particulars	Rs
Capital	44,000	Interest on investment	2,000
Bills receivable	5,000	Customs duty	3,000
Wages	800	Computer	20,000
Drawings	4,000	Sales	72,000
Purchases	75,000	Opening stock	10,200

Prepare trial balance as on 31st December, 2017 from the following balances of Balaraman.

Particulars	Rs	Particulars	Rs
Capital	2,20,000	Repairs	2,400
Drawings	24,000	Office lighting	2,600
Furniture	63,500	Printing and stationery	2,700
Stock at the beginning	62,050	Bank loan	7,500
Bills receivable	9,500	Computer	25,000
Bills payable	8,750	Debtors	46,500
Purchases	88,100	Cash in hand	15,000
Sales	1,35,450	Cash at bank	27,250
Discount allowed	7,100	General expenses	7,100
Discount received	3,500	Creditors	7,600

The following balances are extracted from the books of Prabhu, as on 31st March, 2017. Prepare trial balance and transfer the difference if any to suspense account.

Particulars	Rs	Particulars	Rs
Discount allowed	250	Loan borrowed	7,000
Cash in hand	4,200	Lighting	12,000
Capital	50,000	Commission paid	3,000
Salaries	12,000	Purchases	29,050
Furniture	7,500	Sales	35,000

From the following balances extracted from the books of Chitra, prepare trial balance as on 31st March, 2017.

Particulars	Rs	Particulars	Rs
Adjusted purchases	60,000	Advertisement	4,000
Rent paid	2,000	General expenses	700
Discount received	1,000	Commission paid	1,500
Carriage inward	2,700	Capital	40,000
Closing stock	18,600	Sales	48,500