| Particulars | Rs. |
| Opening Debtors | $$10,200$$ |
| Cash received from debtors | $$30,400$$ |
| Returns Inwards | $$2,700$$ |
| Bad debts | $$1,200$$ |
| Debtors at end | $$13,800$$ |
| Cash Sales | $$28,400$$ |
| Particulars | Rs. |
| Opening capital | $$16,000$$ |
| Investment by proprietor | Nil |
| Drawings | $$3,000$$ |
| Capital at the end | $$13,500$$ |
| Net Profit/(Loss) | ? |