The following balances were extracted from the ledger of Mrs. Devi as on Mar 31, 2009. You are required to prepare a Trial Balance as on that date:

Rs

Capital

90,000

Drawings

3,000

Purchases

1,00,000

Sales

1,40,000

Returns inward

500

Returns outward

1,000

Carriage inward

1,500

Carriage outward

1,000

Opening stock

15,000

Scooter

20,000

Salaries

7,000

Rent

3,000

Taxes

1,500

Insurance

1,200

Sundry creditors

9,000

Sundry debtors

2,000

Cash in hand

300

Cash at Bank

3,000

Furniture

6,500

Bank overdraft

20,000

Land

73,000