From the following Ledger account balances extracted from the books of R.J. Gupta, prepare a Trial Balance as on 31st March, 2018: ₹ ₹ Purchases 1,04,000 Drawings 7,950 Sundry Debtors 18,550 Sundry Creditors 8,300 Premises 62,000 Returns Inward 5,360 Sales 1,49,000 Furniture 15,600 Returns Outward 8,900 Cash in Hand 390 Rates and Taxes 780 Capital 85,000 Cash at Bank 1,560 Factory wages 5,830 Carriage Inwards 650 Carriage Outwards 260 Salaries 3,900 Rent Received 2,990 Stock (1st April, 2017) 25,000 Insurance 2,100 Input IGST A/c 5,000 Bad Debts 260 Input CGST A/c 2,500 Output IGST A/c 10,000 Input SGST A/c 2,500