Problem : 1 Journalise the following transactions, post them into ledger and balance the accounts.Also prepare a trial balance. Oct. 1 Manohar commenced business 1,00,000 2 Purchased goods from Ravi 10,000 4 Sold goods to Gopi 20,000 5 Cash purchases 20,000 6 Cash paid into bank 10,000 7 Paid for salaries 5,000 8 Sold for cash 20,000 9 Bought furniture paid by cheque 2,000 10 Goods returned to Ravi 2,000 12 Bought goods from Sobhan 10,000 14 Cash paid to Ravi 7,800 Discount received 200 16 Goods returned from Gopi 3,000 17 Deposited cash into bank 10,000 18 Sold goods to Bhuvan 12,000 19 Paid advertisement by cheque 1,000 20 Paid cash to Sobhan 5,000 22 Cash received from Gopi 6,900 Discount allowed to him 100 25 Received interest through cheque 2,000 28 Goods taken by Manohar for own use 1,000 31 Paid for rent 2,000
Solution » hide Journal in the books of Mr. Manohar for the period from Oct. 1st, 2005 to Oct. 31st, 2005 Date
V/R No.
Particulars
Oct.1st – Cash a/c Dr To Capital a/c [Being the amount of cash received from Mr. Manohar, the proprietor as his capital contribution vide receipt no:__ dated:__ ]
L/F
– –
Amount (Dr)
Amount (Cr)
1,00,000 1,00,000
Journal in the books of Mr. Manohar for the period from Oct. 1st, 2005 to Oct. 31st, 2005 Date
V/R No.
Particulars
2nd – Purchases a/c Dr To Ravi a/c [Being the value stock of goods purchased from Mr. Ravi on credit vide bill no:__ dated:__ ] th 4 – Gopi a/c Dr To Sales a/c [Being the value of stock sold to MR. Gopi on credit vide bill no:___ dated:__ ] th 5 – Purchases a/c Dr To Cash a/c [Being the value of stock purchased for cash vide bill no:___ dated:__ ] th 6 – Bank a/c Dr To Cash a/c [Being the amount of cash deposited into bank vide bill no:___ dated:__ ] th 7 – Salaries a/c Dr To Cash a/c [Being the amount of cash paid for salaries vide voucher no:___ dated:__ ] th 8 – Cash a/c Dr To Sales a/c [Being the value of stock sold for cash vide bill no:___ dated:__ ] th 9 – Furniture a/c Dr To Bank a/c [Being the value of furniture purchased vide cheque no:___ dated:__ ] th 10 – Ravi a/c Dr To Purchase Returns a/c [Being the value of stock returned to MR. Ravi vide Debit note no:___ dated:__ ] th 12 – Purchases a/c Dr To Sobhan a/c
L/F
Amount (Dr)
– –
10,000
– –
20,000
– –
20,000
– –
10,000
– –
5,000
– –
20,000
– –
2,000
– –
2,000
– –
10,000
Amount (Cr)
10,000
20,000
20,000
10,000
5,000
20,000
2,000
2,000
10,000
Journal in the books of Mr. Manohar for the period from Oct. 1st, 2005 to Oct. 31st, 2005 Date
V/R No.
14th –
16th –
17th –
18th –
19th –
20th –
22nd –
Particulars
[Being the value stock of goods purchased from Mr. Sobhan vide bill no:___ dated:__ ] Ravi a/c Dr To Cash a/c To Discount Received a/c [Being the amount of cash paid to Mr. Ravi after receiving a discount of 200 vide Vocher no:___ dated:__ ] Sales Returns a/c Dr To Gopi a/c [Being the value of stock returned by Mr. Gopi vide credit note no:___ dated:__ ] Bank a/c Dr To Cash a/c [Being the amount of cash deposited into bank vide voucher no:___ dated:__ ] Bhuvan a/c Dr To Sales a/c [Being the value of stock sold to MR. Bhuvan on credit vide bill no:___ dated:__ ] Advertisement a/c Dr To Bank a/c [Being the amount paid for advertisement vide cheque no:___ dated:__ ] Shoban a/c Dr To Cash a/c [Being the amount paid to shoban vide voucher no:___ dated:__ ] Cash a/c Dr Discount Allowed a/c Dr To Gopi a/c [Being the amount of cash received from Mr. Gopi after allowing a discount of 100 vide receipt no:___ dated:__ ]
L/F
Amount (Dr)
– – –
8,000
– –
3,000
– –
10,000
– –
12,000
– –
1,000
– –
5,000
– – –
6,900 100
Amount (Cr)
7,800 200
3,000
10,000
12,000
1,000
5,000
7,000
Journal in the books of Mr. Manohar for the period from Oct. 1st, 2005 to Oct. 31st, 2005 Date
V/R No.
Particulars
L/F
25th – Bank a/c Dr To Interest a/c [Being the amount of cheque no:___ dated:__ received as interest] th 28 – Drawings a/c Dr To Purchases a/c [Being the value of stock taken form the business for domestic use vide bill no:___ dated:__] st 31 – Rent a/c Dr To Cash a/c [Being the amount of cash paid for rent vide voucher no:___ dated:__]
Amount (Dr)
– –
2,000
– –
1,000
– –
2,000
Amount (Cr)
2,000
1,000
2,000
General Ledger [Books of Mr. Manohar]
Cash a/c Dr Cr
Date
Particulars
01/10/05 To Capital a/c 08/10/05 To Sales a/c 20/10/05 To Gopi a/c
J/F Amount
Date
Particulars
– 1,00,000 05/10/05 By Purchases a/c – 20,000 06/10/05 By Bank a/c – 6,900 07/10/05 By Salaries a/c 14/10/05 By Ravi a/c 17/10/05 By Bank a/c 20/10/05 By Shoban a/c 31/10/05 By Rent a/c 31/10/05 By Balance c/d 1,26,900
01/11/05 To Balance b/d –
67,100 Capital a/c
J/F Amount
– – – – – – – –
20,000 10,000 5,000 7,800 10,000 5,000 2,000 67,100 1,26,900
Dr Cr
Date
Particulars
J/F Amount
Date
Particulars
J/F Amount
31/10/05 To Balance c/d – 1,00,000 01/10/05 By Cash a/c
– 1,00,000
1,00,000
1,00,000 01/11/05 By Balance b/d – 1,00,000
Purchases a/c Dr Cr
Date
Particulars
02/10/05 To Ravi a/c 05/10/05 To Cash a/c 12/10/05 To Shoban a/c
J/F Amount
Date
Particulars
J/F Amount
– 10,000 28/10/05 By Drawings a/c – 1,000 – 20,000 31/10/05 By Balance c/d – 39,000 – 10,000 40,000
40,000
01/11/05 To Balance b/d – 39,000 Ravi a/c Dr Cr
Date
Particulars
J/F Amount
10/10/05 To Pur. Ret. a/c – 14/10/05 To Cash a/c – 14/10/05 To Dis. Received a/c –
Date
Particulars
J/F Amount
2,000 02/10/05 By Purchases a/c – 10,000 7,800 200 10,000
10,000
Gopi a/c Dr Cr
Date
Particulars
04/10/05 To Sales a/c
J/F Amount
Date
– 20,000 16/10/05 20/10/05 20/10/05 31/10/05
Particulars
J/F Amount
By Sales Ret. a/c By Cash a/c By Dis. Allowed a/c By Balance c/d
– 1,000 – 6,900 – 100 – 10,000
20,000
20,000
01/11/05 To Balance b/d – 10,000 Salaries a/c Dr Cr
Date
Particulars
07/10/05 To Cash a/c
J/F Amount
–
01/11/05 To Balance b/d –
Date
Particulars
J/F Amount
5,000 31/10/05 By Balance c/d –
5,000
5,000
5,000
5,000
Sales a/c Dr Cr
Date
Particulars
J/F Amount
Date
Particulars
J/F Amount
31/10/05 To Balance c/d – 52,000 04/10/05 By Gopi a/c – 20,000 08/10/05 By Cash a/c – 20,000 18/10/05 By Bhuwan a/c – 12,000 52,000
52,000 01/11/05 By Balance b/d – 52,000
Furniture a/c Dr Cr
Date
Particulars
05/10/05 To Bank a/c
J/F Amount
–
01/11/05 To Balance b/d –
Date
Particulars
J/F Amount
2,000 31/10/05 By Balance c/d –
2,000
2,000
2,000
2,000 Bank a/c Dr Cr
Date
Particulars
06/10/05 To cash a/c 17/10/05 To Cash a/c 20/10/05 To Interest a/c
J/F Amount
Date
Particulars
J/F Amount
– 10,000 09/10/05 By Furniture a/c – 2,000 – 10,000 19/10/05 By Advt. a/c – 1,000 – 2,000 31/10/05 By Balance c/d – 19,000 22,000
22,000
01/11/05 To Balance b/d – 19,000 Purchase Returns a/c Dr Cr
Date
Particulars
J/F Amount
31/10/05 To Balance c/d –
Date
Particulars
2,000 10/10/05 By Ravi a/c
J/F Amount
–
2,000
2,000 2,000
01/11/05 By Balance b/d –
2,000
Shoban a/c Dr Cr
Date
Particulars
J/F Amount
20/10/05 To Cash a/c – 31/10/05 To Balance c/d –
Date
Particulars
J/F Amount
5,000 12/10/05 By Purchases a/c – 10,000 5,000 10,000
10,000
Shoban a/c Dr Cr
Date
Particulars
J/F Amount
Date
Particulars
J/F Amount
01/11/05 By Balance b/d
–
5,000
Discount Received a/c Dr Cr
Date
Particulars
J/F Amount
31/10/05 To Balance c/d –
Date
Particulars
200 14/10/05 By Ravi a/c
J/F Amount
–
200
200 200
01/11/05 By Balance b/d –
200
Sales Returns a/c Dr Cr
Date
Particulars
16/10/05 To Gopi a/c
J/F Amount
–
01/11/05 To Balance b/d –
Date
Particulars
J/F Amount
3,000 31/10/05 By Balance c/d –
3,000
3,000
3,000
3,000 Bhuwan a/c Dr Cr
Date
Particulars
18/10/05 To Sales a/c
J/F Amount
Date
Particulars
J/F Amount
– 12,000 31/10/05 By Balance c/d – 12,000 12,000
12,000
01/11/05 To Balance b/d – 12,000 Advertisement a/c Dr Cr
Date
Particulars
19/10/05 To Bank a/c
J/F Amount
–
01/11/05 To Balance b/d –
Date
Particulars
J/F Amount
1,000 31/10/05 By Balance c/d –
1,000
1,000
1,000
1,000
Discount Allowed a/c Dr Cr
Date
Particulars
20/10/05 To Gopi a/c
J/F Amount
–
Date
Particulars
J/F Amount
100 31/10/05 By Balance c/d –
100
100
100
Discount Allowed a/c Dr Cr
Date
Particulars
J/F Amount
01/11/05 To Balance b/d –
Date
Particulars
J/F Amount
Particulars
J/F Amount
100 Interest a/c Dr Cr
Date
Particulars
J/F Amount
31/10/05 To Balance c/d –
Date
2,000 10/10/05 By Ravi a/c
–
2,000
2,000 2,000
01/11/05 By Balance b/d –
2,000
Drawings a/c Dr Cr
Date
Particulars
J/F Amount
28/10/05 To Purchases a/c – 01/11/05 To Balance b/d
–
Date
Particulars
J/F Amount
1,000 31/10/05 By Balance c/d –
1,000
1,000
1,000
1,000 Rent a/c Dr Cr
Date
Particulars
J/F Amount
31/10/05 To cash a/c
–
01/11/05 To Balance b/d –
Date
Particulars
2,000 31/10/05 By Balance c/d –
2,000
2,000
2,000
2,000
Trial Balance [Modern Method]
Trial Balance of Mr. Manohar as on 31/10/05 Particulars
Cash a/c
J/F Amount
L/F
Amount (Dr)
Amount (Cr)
—
67,100
—
Trial Balance of Mr. Manohar as on 31/10/05 Particulars
Capital a/c Purchases a/c Ravi a/c Gopi a/c Salaries a/c Sales a/c Furniture a/c Bank a/c Purchase Returns a/c Shoban a/c Discount Received a/c Sales Returns a/c Bhuvan a/c Advertisement a/c Discount Allowed a/c Interest a/c Drawings a/c Rent a/c Total
L/F
— — — — — — — — — — — — — — — — — —
Amount (Dr)
Amount (Cr)
— 1,00,000 39,000 — — — 10,000 — 5,000 — — 52,000 2,000 — 19,000 — — 2,000 — 5,000 — 200 3,000 — 12,000 — 1,000 — 100 — — 2,000 1,000 — 2,000 — 1,61,200
1,61,200
Problem : 2 Jounalise the following transactions and post them into the ledger. Also prepare a trial balance. Nov 1 Venkat & Co. commenced business
with furniture 25,000, Cash 75,000 and goods 20,000 2 Sales 10,000 3 Purchases 8,000 5 Sold goods to Mahesh 12,000 6 Bought goods from Ramesh 7,000 9 Sold goods to Kesav for cash 6,000 10 Mahesh returned goods 6,000 11 Commission received 1,000 12 Returned goods to Ramesh 1,500 15 Cash deposited into bank 15,000 16 Bought goods from Suresh 12,000 17 Paid to Ramesh by cheque 4,000 Discount received 200 19 Withdrew from bank for domestic use 3,000 21 Sold goods to Madhav 9,000 22 Cash received from Mahesh 4,000 Discount allowed 100 23 Stationery expenses 500 25 Cash paid to Suresh 3,000 26 Cash received from Madhav 5,000 28 Cash deposited into bank 10,000 30 Paid salaries by cheque 3,000
Solution » hide Journal in the books of M/s. Venkat & Co. for the period from Nov. 1st, 2005 to Nov. 30th, 2005 Date
V/R No.
Particulars
Nov 1st – Furniture a/c Dr Cash a/c Dr Purchases a/c Dr To Capital a/c [Being the amount of assets brought in by M/s Venkat & Co. as their capital contribution vide receipt no:___ dated:__] nd 2 – Cash a/c Dr
L/F
Amount (Dr)
– – – –
25,000 75,000 20,000
–
10,000
Amount (Cr)
1,20,000
Journal in the books of M/s. Venkat & Co. for the period from Nov. 1st, 2005 to Nov. 30th, 2005 Date
V/R No.
3rd –
5th –
6th –
9th –
10th –
11th –
12th –
15th –
Particulars
To Sales a/c [Being the value of stock sold for cash vide bill no:___ dated:__ ] Purchases a/c Dr To Cash a/c [Being the value of stock purchased for cash vide bill no:___ dated:__ ] Mahesh a/c Dr To Sales a/c [Being the value of stock sold to Mahesh vide bill no:___ dated:___] Purchases a/c Dr To Ramesh a/c [Being the value of stock purchased to Mr. Ramesh on credit vide bill no:___ dated:__ ] Cash a/c Dr To Sales a/c [Being the value of stock sold for cash to Kesav vide voucher no:___ dated:__ ] Sales Returns a/c Dr To Mahesh a/c [Being the value of stock returned by Mahesh vide credit note no:__ dated:__ ] Cash a/c Dr To Commission a/c [Being the amount of cash received as commission vide receipt no:____ dated:____] Ramesh a/c Dr To Purchase returns a/c [Being the value of stock returned to Mr. Ramesh vide credit note no:__ dated:__ ] Bank a/c Dr
L/F
Amount (Dr)
–
Amount (Cr)
10,000
– –
8,000
– –
12,000
– –
7,000
– –
6,000
– –
6,000
– –
1,000
– –
1,500
–
15,000
8,000
12,000
7,000
6,000
6,000
1,000
1,500
Journal in the books of M/s. Venkat & Co. for the period from Nov. 1st, 2005 to Nov. 30th, 2005 Date
V/R No.
16th –
17th –
19th –
21st –
22nd –
23rd –
25th –
Particulars
To Cash a/c [Being the amount of cash deposited into bank vide bill no:___ dated:____] dated:__ ] Purchases a/c Dr To Suresh a/c [Being the value of stock Purchased from Mr. Suresh vide bill no:___ dated:__ ] Ramesh a/c Dr To Bank a/c To Discount Received a/c [Being the amount paid to Ramesh after receiving a discount of 200vide cheque no:___ dated:__ ] Drawings a/c Dr To Bank a/c [Being the amount of cash withdrawn from bank for domestic use vide cheque no:___ dated:__ ] Madhav a/c Dr To Sales a/c [Being the value of stock sold to Madhav on credit vide bill no:___ dated:__ ] Cash a/c Dr Discount allowed a/c Dr To Mahesh a/c [Being the amount of cash received from Mahesh after allowing a discount of 100 vide bill no:___ dated:__ ] Stationery a/c Dr To Cash a/c [Being the amount of cash paid for stationery expenses vide bill no:___ dated:__ ] Suresh a/c Dr
L/F
Amount (Dr)
–
Amount (Cr)
15,000
– –
12,000
– – –
4,200
– –
3,000
– –
9,000
– – –
4,000 100
– –
500
–
3,000
12,000
4,000 200
3,000
9,000
4,100
500
Journal in the books of M/s. Venkat & Co. for the period from Nov. 1st, 2005 to Nov. 30th, 2005 Date
26th
28th
30th
V/R No.
Particulars
L/F
To Cash a/c [Being the amount of cash paid to Mr. Suresh vide bill no:___ dated:__ ] – Cash a/c Dr To Madhav a/c [Being the amount of cash received from Mr. Madhav vide bill no:___ dated:__ ] – Bank a/c Dr To Cash a/c [Being the amount of cash deposited into bank vide bill no:___ dated:____] – Salaries a/c Dr To Bank a/c [Being the amount of cash paid for salaries vide cheque no:___ dated:____]
Amount (Dr)
Amount (Cr)
–
3,000
– –
5,000
– –
10,000
– –
3,000
5,000
10,000
3,000
General Ledger [Books of M/s. Venkat & Co.]
Rama Raos Capital a/c Dr Cr
Date
Particulars
01/11/05 To Capital a/c
J/F Amount
Date
Particulars
J/F Amount
– 25,000 30/11/05 By Balance c/d – 25,000 25,000
25,000
01/12/05 To Balance b/d – 25,000 Cash a/c Dr Cr
Date
Particulars
J/ F
Amount
Date
Particulars
J/ F
Amount
Cash a/c Dr Cr
Date
01/11/0 5 02/11/0 5 09/11/0 5 11/11/0 5 22/11/0 5 26/11/0 5
Particulars
To Capital a/c To Sales a/c To Sales a/c To Commission a/c To Mahesh a/c To Madhav a/c
J/ F
Amount
Date
Particulars
– – – – – –
75,000 10,000 6,000 1,000 4,000 5,000
03/11/0 5 15/11/0 5 23/11/0 5 25/10/0 5 28/10/0 5 30/11/0 5
By Purchases a/c By Bank a/c By stationery a/c By Suresh a/c By Bank a/c By Balance c/d
J/ F
Amount
– – – – – –
8,000 15,000 500 3,000 10,000 64,500
1,01,00 0 01/12/0 To Balance b/d 5
–
1,01,00 0
64,500
Purchases a/c Dr Cr
Date
Particulars
01/11/05 03/11/05 06/11/05 16/11/05
To Capial a/c To Cash a/c To Ramesh a/c To Suresh a/c
J/F Amount
Date
Particulars
J/F Amount
– 20,000 30/11/05 By Balance c/d – 47,000 – 8,000 – 7,000 – 12,000 47,000
47,000
01/12/05 To Balance b/d – 47,000 Capital a/c Dr Cr
Date
Particulars
J/F Amount
Date
Particulars
J/F Amount
30/11/05 To Balance c/d – 1,20,000 01/11/05 By Furniture a/c – 01/11/05 By Cash a/c – 01/11/05 By Purchases a/c –
25,000 75,000 20,000
1,20,000
1,20,000 01/12/05 By Balance b/d
– 1,20,000
Sales a/c Dr Cr
Date
Particulars
J/F Amount
Date
30/11/05 To Balance c/d – 37,000 02/11/05 05/11/05 09/11/05 21/11/05
Particulars
J/F Amount
By Cash a/c By Mahesh a/c By Cash a/c By Madhav a/c
– 10,000 – 12,000 – 6,000 – 9,000
37,000
37,000 01/12/05 By Balance b/d – 37,000
Mahesh a/c Dr Cr
Date
Particulars
05/11/05 To Sales a/c
J/F Amount
Date
Particulars
– 12,000 10/11/05 22/10/05 22/10/05 30/11/05
J/F Amount
By Sales Ret. a/c By Cash a/c By Dis. Allowed a/c By Balance c/d
12,000 01/12/05 To Balance b/d – Date
Particulars
– – – –
6,000 4,000 100 1,900 12,000
1,900 Dr Ramesh a/c Cr
J/F Amount
Date
30/11/05 To Balance c/d – 37,000 02/11/05 05/11/05 09/11/05 21/11/05
Particulars
J/F Amount
By Cash a/c By Mahesh a/c By Cash a/c By Madhav a/c
– 10,000 – 12,000 – 6,000 – 9,000
37,000
37,000 01/12/05 By Balance b/d – 37,000
Sales Returns a/c Dr Cr
Date
Particulars
J/F Amount
10/11/05 To Mahesh a/c –
Date
Particulars
J/F Amount
6,000 30/11/05 By Balance c/d –
6,000
6,000
6,000
01/12/05 To Balance b/d –
6,000 Dr Commission a/c Cr
Date
Particulars
J/F Amount
30/11/05 To Balance c/d –
Date
Particulars
1,000 11/11/05 By Cash a/c
J/F Amount
–
1,000
Dr Commission
Date
Particulars
J/F Amount
a/c Cr
Date
Particulars
J/F Amount
1,000
1,000 01/12/05 By Balance b/d –
1,000
Purchse Returns a/c Dr Cr
Date
Particulars
J/F Amount
30/11/05 To Balance c/d –
Date
Particulars
J/F Amount
1,500 12/11/05 By Ramesh a/c –
1,500
1,500
1,500 01/12/05 By Balance b/d –
1,500
Bank a/c Dr Cr
Date
Particulars
15/11/05 To Cash a/c 28/11/05 To Cash a/c
J/F Amount
Date
– 15,000 17/11/05 – 10,000 19/11/05 30/11/05 30/11/05
Particulars
J/F Amount
By Ramesh a/c By Drawings By Salaries By Balance c/d
– 4,000 – 3,000 – 3,000 – 15,000
25,000
25,000
01/12/05 To Balance b/d – 15,000 Suresh a/c Dr Cr
Date
Particulars
J/F Amount
25/11/05 To Cash – 30/11/05 To Balance c/d –
Date
Particulars
J/F Amount
3,000 16/11/05 By Purchases a/c – 12,000 9,000 12,000
12,000 01/12/05 By Balance b/d
–
9,000
Discount Received a/c Dr Cr
Date
Particulars
J/F Amount
30/11/05 To Balance c/d –
Date
Particulars
J/F Amount
200 17/11/05 By Ramesh a/c –
200
200
200 01/12/05 By Balance b/d –
Drawings a/c Dr Cr
200
Date
Particulars
J/F Amount
19/11/05 To Bank a/c
–
01/12/05 To Balance b/d –
Date
Particulars
J/F Amount
3,000 30/11/05 By Balance c/d –
3,000
3,000
3,000
3,000 Madhav a/c Dr Cr
Date
Particulars
J/F Amount
21/11/05 To Sales a/c
–
01/12/05 To Balance b/d –
Date
Particulars
J/F Amount
9,000 26/11/05 By Cash a/c – 30/11/05 By Balance c/d –
5,000 4,000
9,000
9,000
4,000
Discount Allowed a/c Dr Cr
Date
Particulars
J/F Amount
22/11/05 To Mahesh a/c – 01/12/05 To Balance b/d –
Date
Particulars
J/F Amount
100 30/11/05 By Balance c/d –
100
100
100
100 Stationery a/c Dr Cr
Date
Particulars
J/F Amount
23/11/05 To Cash a/c
–
01/12/05 To Balance b/d –
Date
Particulars
J/F Amount
500 30/11/05 By Balance c/d –
500
500
500
500 Salaries a/c Dr Cr
Date
Particulars
J/F Amount
28/11/05 To Bank a/c
–
01/12/05 To Balance b/d –
Trial Balance [Modern Method]
Date
Particulars
J/F Amount
3,000 30/11/05 By Balance c/d –
3,000
3,000
3,000
3,000
Trial Balance of M/s Venkat & Co. as on 30/11/05 Particulars
Furniture a/c Cash a/c Purchases a/c Capital a/c Sales a/c Mahesh a/c Ramesh a/c Sales Returns a/c Commission a/c Purchase Returns a/c Bank a/c Suresh a/c Discount Received a/c Drawings a/c Madhav a/c Discount Allowed a/c Stationery a/c Salaries a/c Total
L/F
— — — — — — — — — — — — — — — — — —
Amount (Dr)
Amount (Cr)
25,000 — 64,500 — 47,000 — — 1,20,000 — 37,000 1,900 — — 1,300 6,000 — — 1,000 — 1,500 15,000 — — 9,000 — 200 3,000 — 4,000 — 100 — 500 — 3,000 — 1,70,000
1,70,000
