The following is the Trial Balance prepared by an inexperienced accountant. Redraft it in a correct form and give necessary notes : − TRIAL BALANCE for the year ending 31st March, 2017 Particulars Amount Particulars Amount ₹ ₹ Cash in Hand 5,200 Bank Overdraft 16,400 Plant & Machinery 75,000 Capital 50,000 Typewriter 6,400 Goodwill 8,000 Stock (1-4-2016) 13,100 Sundry Creditors 8,200 Purchases 84,100 Sales 1,60,000 Carriage Inwards 2,800 Return Inwards 2,400 Carriage Outwards 1,600 Drawings 2,120 Sundry Debtors 18,300 Investments 4,000 Bills Payable 12,000 Rent Paid 9,600 Wages 16,500 Advertisement 4,500 Discount Received 3,200 2,52,300 2,51,120