Trial Balance as on 31/03/2017
\begin{tabular}{|c|l|r|r|}
\hline SI.No. & \multicolumn{1}{|c|}{ Name of Accounts } & Debit(Rs) & Credit(Rs) \\
\hline 1 & Capital & & 60,000 \\
\hline 2 & Drawings & 3,520 & \\
\hline 3 & Purchases and Sales & 17,800 & 30,000 \\
\hline 4 & Stock on 01-04-2016 & 2,400 & \\
\hline
\end{tabular}
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Adjustments:
1. Closing Stock was valued at Rs. 20,000
2. Insurance prepaid to the extent of Rs. 200 .
3. Outstanding salary Rs. 400 .
4. Deprecia te Building by \( 5 \% \).
5. Provide P.D.D at \( 5 \% \) on Debtors.
