An unadjusted Trial Balance of a company is given below: Particulars Debit (Rs.) Credit (Rs.) : : : Sales 4,00,000 Capital 2,00,000 Creditor 1,00,000 Purchases 3,00,000 Wages 50,000 Fixed assets…

Step 1: Identify Missing Adjustments

The given trial balance is unadjusted, meaning certain accounting entries (like depreciation, outstanding expenses, prepaid expenses, or accrued income) are missing. Since no specific adjustments are provided, we assume the following common adjustments for a typical business:

1. Depreciation on Fixed Assets

   • Assume 10% depreciation on fixed assets (Rs. 1,00,000).
   • Depreciation Expense = $100,000\times \frac{10}{100}=10,000$.

2. Outstanding Salaries

   • Assume Rs. 5,000 of salaries are unpaid (accrued expense).

3. Prepaid Wages

   • Assume Rs. 2,000 of wages were paid in advance (prepaid expense).

4. Outstanding Rent

   • Assume Rs. 3,000 of rent is unpaid (accrued expense).

5. Accrued Interest on Debtors

   • Assume Rs. 1,000 of interest is earned but not yet received.

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Step 2: Prepare Adjustment Entries

The following adjusting entries are recorded in the ledger:

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Step 3: Prepare Adjusted Trial Balance

After recording the adjustments, the Adjusted Trial Balance is prepared as follows:

Final Adjusted Trial Balance Total = Rs. 7,12,000 (Debit = Credit)

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Note: Since the original question does not specify adjustments, the above entries are assumed for illustration. In an actual exam, adjustments must be derived from given data or additional information.