Indicate against each amount whether it is a debit or a credit balance, and prepare a trial balance as at March 31, 2014 based on the following balances:
| Accounts Title | Amount ₹ |
|---|
| Capital | 1,00,000 |
| Drawings | 16,000 |
| Machinery | 20,000 |
| Sales | 2,00,000 |
| Purchases | 2,10,000 |
| Sales return | 20,000 |
| Purchases return | 30,000 |
| Wages | 40,000 |
| Goodwill | 60,000 |
| Interest received | 15,000 |
| Discount allowed | 6,000 |
| Bank overdraft | 22,000 |
| Bank loan | 90,000 |
| Debtors : | |
| Nathu | 55,000 |
| Roopa | 20,000 |
| Creditors : | |
| Reena | 35,000 |
| Ganesh | 25,000 |
| Cash | 54,000 |
| Stock on April 01, 2013 | 16,000 |