6/ The following is the trial balance obtained from the books of Mr. G. Vishwanath as on 30th June, 2019: Debit Capital Drawings Stock as on 1.7.2018 Loose Tools as on 1.7.2018 Sundry Debtors and Sundry Creditors Purchases and Sales Returns Discounts Land and Building Salaries and Wages Carriage Inward Carriage Outward Insurance Commission Cash in Hand Bank Overdraft 000 8 Advertisement Bills Receivable and Bills Payable 1,000 28,000 1,000 25,000 90,000 750 250 88,000 33,000 1,200 1,500 1,000 1,700 2,000 7,500 2,81,900 Credit 50,000 15,000 1,72,000 550 300 18,550 20,000 5,500 2,81,900​