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    				| 1. | From the following balances extracted from the books of Mr Kannan at trader on automobiles, prepare trial balance as on 31st March 2017. (5) Rs RsCash in hand 5,500 Direct expenses 5,000Discount received 300 Carriage outwards 3,500Creditors 15,000 Capital 45,000Buildings 50,000 Purchases 49,700Opening stock 6,000 Sales 59,00 | 
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