Particulars   Debit Amount  ( ₹)   Credit Amount (₹)    Opening stock   22,000     Purchase and Sales   1,78,000   4,60,000   Carriage Outward   4,800     Plant and Machinery   50,000     Debtors and Creditors   44,000   76,000   Returns   2,000   4,000   Buildings   58,000     Motor Van   40,000     Printing and Stationery   3,000     Wages   28,000     Reserved for Bad debts     3,200   Communication     2,400   Office expenses   5,400     Carriage   9,000     Furniture   20,000     premises   81,000     Loose Tools   20,400     Drawings   24,700     Bank O ver draft     22,00   Cash in hand   71,000     Dividend     3,300   Capital     1,40,000   Salaries   44,000     Bills Receivable and Bill Payable   5,600   8,400   Bad debts   2,400     Ad ver t i s ements (3years)   6000             7.19,300   7,19,300               Additional Information:  1. Closing stock on 31st March, 2019,was at cost ₹ 60,000 and Market Price ₹ 70,000.  2. Outstanding expenses : Wages ₹ 4,000,Salary ₹ 2,