123000SASSection - DIV. Answer the following questions11* 20 * 20318. From the following Trial Balance, prepare Final Accounts of Sameer as on 31.12.2016Trial BalanceDebit BalancesAmount (Rs.) CreditAmountBalances(Ks.)Cash in hand A1.000Sales15.000Cash at Bank1,500Returns800Purchases11.000Capital39000Wages3.000Creditors 4.000Returns1,000 Discount800Carriage inwards1.000 interest1000Carriage outwards500Reserve for 250bad debtsStock (1.1.2018)1,000Investments10,000Patents7,000Salaries1,300600Legal Expenses800Insurance1,000DrawingsDebtors12,000Discount7501200XPrinting & Stationery1,000Machinery6,000Bad debts400Total60,85060,850Adjustments:1) Closing Stock Rs.2,100.(2) Outstanding Stationery Rs.600.3) Depreciation on Machinery Rs. 10% (4) Write off Bad debts Rs.500, provide 5% reserve for doubtfuldebts, Discount on Debtors 2%5) Prepaid Wages Rs.500.(6) Accrued interest 200 ASection -M x 10 = 101V. Answer ANY ONE of the following questions.19. Prepare a three column Cash Book from the following particulars:12000Ilsedes9000.Rs.​