Prepare Trial Balance as on 31.12.2009 from the following balances of Mr. Raj.

Capital

1,70,000

Creditors

6500

Drawings

2,000

Salaries

19,100

Purchases

97,000

Sales retunes

1,700

Purchases return

1.200

Carriage inwards

700

Bills receivable

2,900

Bills payable

3,500

Debtors

8,000

Sales

72,000

Printing and stationery

2500

Insurance

1,100

Stock

14,950

Machinery

25,000

Wages

2500

Rent

800

Land

1,25.000

Electricity charges

1200,

Interest received

850

Communication received

400