M/s Rohith Garments have given the following information from Books

of his account. For the period ending 31st March 2022

(Rs.in Lacs)
Sl No Particulars Amount
1 Share Capital 100.00
2 Reserve & Surplus 40.00
3 Accumulated Profit 10.00
4 Machinery 200.00
5 Furniture 130.00
6 Investments 50.00
7 Term loan 125.00
8 Debentures 50.00
9 Cash 50.00
10 Cash at Bank 75.00
11 Creditors 50.00
12 Term loan instalments payable within 12 months 60.00
13 Interest on term loan 10.00
14 Bank OD 45.00
15 Debtors 65.00
16 Prepaid expenses 10.00
17 Good will & Patents 5.00
18 Sales 390.00
19 Opening Stock 65.00
20 Purchases 55.00
21 Purchases Returns 15.00
22 Sales Return 55.00
23 Carriage Inward 10.00
24 Manufacturing Expenses 20.00
25 Salary Paid 65.00
26 Carriage Outward 15.00
27 Selling and Distribution expenses 10.00
28 Tax Paid 5.00
29 Interest received on FD 10.00