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1. Following Trail Balance Gayathri Traders Transactions in Tally Record.
Trial Balance of Gayathri Traders

Salaries – 6,000 Dr
Purchase – 26,000 Dr
Trade Expenses – 1,000 Dr
Wages – 7,800 Dr
Carriage Inwards – 400 Dr
Office Expense – 500 Dr
Commission Paid – 600 Dr
Bad Debts – 1,200 Dr
Capital – 25,000 Cr
Sales – 47,000 Cr
Discount Received – 200 Cr
Creditors – 21,000 Cr
Bills Payable – 6,800 Cr
Debtors – 30,000 Dr
Furniture – 3,000 Dr
Machinery – 10,000 Dr
Insurance – 400 Dr
Bills Receivable – 2,000 Dr
Opening Stock – 7,000 Dr
Cash – 500 Dr
Bank – 3,600 Dr

Balance Sheet Answer=Rs. 56,100/-

Profit & Loss A/c:
Net Profit = 3,300/-
Gross Profit = 12,800/-