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in Accounts by (15 points)

Rs. Rs.
Purchases 15,000 capital  40,000
Salaried  2,000 sales  25,000
Rent  1,500 creditors  1,000
Insurance  300
Drawings 5,000
Machinery  28,000
Bank  4,500
Cash  2,000
Stock 5,200
Debtor  2,500
66,000 66,000

Adjustment :

a) Stock on hand on 31sthe March 2006,RS. 4,900

b) Depreciation machinery by 10%

c ) Insurance paid in advance RS. 90

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