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COUNTING215lustration 51.Debit)Credit75,000Ramesh's CapitalSuresh's Capital20,00030,000/3.600ANCIAL STATEMENTS OF SOLE PROPRIETORSHIP : (WITH ADJUSTMENTS)Ramesh and Suresh are partners in a firm sharing profits and losses in the ratio of their capitals.e Trial Balance of the firm as on 31st December, 2019 was as under -​

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