| Particulars | Totals |
| Cash (Dr.) | 21,500 |
| Bank (Dr.) | 13,000 |
| Furniture (Dr.) | 21,000 |
| Creditors (Dr.) | 13,700 |
| Debtors (Dr.) | 22,000 |
| Rent (Dr.) | 5,500 |
| Salaries (Dr.) | 2,900 |
| Cash (Cr.) | 14,300 |
| Capital (Cr.) | 10,000 |
| Bank (Cr.) | 2,900 |
| Furniture (Cr.) | 400 |
| Creditors (Cr.) | 14,000 |
| Debtor (Cr.) | 4,800 |
| Rent (Cr.) | 900 |
Based on ISBM MBA Accounting Solution and others
Answer
