Explain the methods of preparing trial balance.

Following is the trial balance of Sudhir Chaudhary as on 31.03.2017.

	Rs		Rs
Capital	10,00,000	Debtors	9,64,000
Plant and Machinery	13,40,000	Creditors	5,30,000
Furniture	2,40,000	Rent	1,92,000
Cash in hand	60,000	General expenses	14,000
Bank overdraft	78,000	Discount allowed	2,000
Purchases	22,70,000	Sales return	6,000
Sales	34,80,000

From the following balances extracted from the books of Mr Gowri Sankar, a merchant of Chennai, prepare trial balance as on 31.12.2017.

	Rs		Rs
Buildings	15,000	Conveyance charges	5,600
Bills payable	5,000	Salary	3,500
Debtors	15,000	Capital	30,000
Cash at bank	16,800	Furniture	20,000
Insurance	1,600	Motor Vehicles	5,000
Rent received	5,000	Patents	2,000
Donation given	2,500	Goodwill	3,000
Loan borrowed	50,000

Prepare trial balance as on 31.12.2017 from the following balances of Mr Balakrishnan.

	Rs		Rs
Capital	2,00,000	Repairs	2,400
Drawings	18,000	Office lighting	2,600
Furniture	64,500	Printing and Stationery	2,700
Stock at the beginning	62,050	Bank loan	17,500
Bills receivable	7,500	Computer	30,000
Bills payable	8,750	Debtors	46,500
Purchases	88,100	Cash in hand	17,000
Sales	1,35,450	Cash at bank	27,250
Discount allowed	7,100	General expenses	7,100
Discount received	3,500	Creditors	17,600

Balan who has a car driving school gives you the following ledger balances. Prepare trial balance as on 31st December, 2016.

	Rs		Rs
Capital	1,50,000	Sales	75,000
Debtors	22,800	Return inwards	1,000
Rent received	500	Discount allowed	800
Bank overdraft	3,100	Discount received	1,000
Creditors	5,500	Wages	2,900
Premises	1,46,000	Salaries	3,500
Opening Stock	10,000	Commission paid	1,100
Purchases	45,000	General expenses	2,000