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ILY UildigernitureDebentures (1.10.2015)awings:ShaileshNilesh43,00040,0003,0002,0007,20,0007,20,000PEAdjustments:(1) Stock on 31st March, 2016 was valued at market price of 3 84,000, which was 20% above its costprice.(2) Depreciate machinery at 10% p.a.(3) Create reserve for bad ard doubtful debts at 5% on sundry debtors.(4) Provide interest on capital at 8% pa. 5(5) Machinery includes perchase of machinery for 3 40,000 on 1st January, 2016.​

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