Cr.OmgewandeGeneral expensesWP₹19.72034.96515,9659,4801.9802.15025,0009,4554,17530.0008.142Factory fuel and power1.276Sundry debtors78,140Lighting factory986Stable expenses for distribution2.473Stock 1st April, 201034,170Horses and carts5,165Purchases97,165Sales returns3,170Discount928Bad debts1,485Interest and bank charges475Cash at bank7,540Cash in hand145Abdul Rahman's capital alc80,000Sundry creditors54,160Bank loan10,000Purchases returns1,140Reserve for bad & doubtful debts102,000Sales2.46.8503.94.150 3.94.150Adjustments :(1) Stock on 31st March, 2011 29,630.(ii) Depreciation-plant and machinery @ 10% fixtures and fitting @ 5% horses andcarts1000.(iii) Bring provision for bad and doubtful debts to 5%.(iv) Unexpired insurance 300 and taxes 190.(v) A commission of 1% on the gross profit to be provided for works manager.(vi) A commission of 5% on net profit after charging the works manager's commissionto be credited to general manager.Hint: (i) Works manager's commission 945.(ii) General manager's commission * 2,643.[Ans. G.P. 94,453; N.P. 50,209; B/S) 1,97,957]NP-X RWhen suchNPY35 ич)​