Mary runs a textile store. She has prepared the following trial balance from her ledger balances. Her trial balance does not tally. She needs your help to check whether what she has done is correct.

S.No.	Name of the account	L.F.	Debit Balance Rs	Credit Balance Rs
1.	Capital		50,000
2.	Discount received			3,000
3.	Rent paid			15,000
4.	Salaries Paid		1,000
5.	Purchases of textiles			20,000
6.	Sale of textiles			30,000
7.	Salesmen commission paid			9,000
8.	Transport charges paid		6,000
9.	Cash balance		32,000
			89,000	77,000

From the following balances, prepare trial balance of Baskar as on 31st March 2017. Transfer the difference, if any, to suspense account.

Name of the account	Rs	Name of the account	Rs
Opening stock	40,000	Debtors	25,000
Capital	90,000	Carriage inwards	16,500
Sales	1,77,200	Bills received	20,000
Salaries	12,000	Commission recieved	5,500
Bills payable	9,450	Cash at bank	17,000
Telephone charges	2,350	Furniture	19,000
Creditors	16,000	Plant & Machinery	55,800
Purchases	85,000	Repairs	550

Imagine that you start a small shop with an investment of Rs 10,000. Record imaginary business transactions for 10 days [include cash and credit transactions]. Prepare journal, ledger and trial balance with them.

Prepare Trial Balance as on 31.12.2010 from the following balances of Mr. Balan

Name of the account	Rs	Name of the account	Rs
Capital	3,40,000	Purchases	94,000
Creditors	13,000	Sales returns	3,400
Drawings	4,000	Purchases returns	2,400
Salaries	38,200	Carriage inwards	1,400
Bills receivable	5,800	Printing and Stationery	5,000
Bills payable	7,000	Stock	29,900
Debtors	16,000	Machinery	50,000
Sales	1,44,000	Wages	5,000
Insurance	2,200	Rent	1,600
Land	2,50,000	Interest received	1,700
Commission received	800	Electricity charges	2,400

The following balances are extracted from the books of Mr. Senthil, Prepare Trial Balance as on 30.6.2014.

Name of the account	Rs	Name of the account	Rs
Capital	4,70,200	Machine	1,58,800
Cash in 'hand	6,000	Sundry debtors	48,000
Building	3,20,000	Repairs	5,400
Stock	33,000	Insuranc e prerruum	3,300
Sundry creditors	26,000	sales	2,90,000
Commission paid	750	Telepho ne charges	6,450
Rent & Taxes	6,300	Furnitur e	11,000
Purchases	1,75,000	Discount earned	1,100
Salaries	70,600	Loan fromMohammed	51,100
Discount allowed	650	Reserve Fund	5,900
Drawings	5,000	Bills rec eivable	8,600
Bad debts	1,350	Bills pay able	6,000