Rs

(a)

Cash paid for installation of machine

500

(b)

Goods given as charity

2,000

(c)

Interest charge on capital @ 7% p.a. when total capital were

70,000

(d)

Received Rs 1,200 of a bad debts written-off last year.

(e)

Goods destroyed by fire

2,000

(f)

Rent outstanding

1,000

(g)

Interest on drawings

900

(h)

Sudhir Kumar who owed me Rs 3,000 has failed to pay the amount. He pays me a compensation of 45 paise in a rupee.

(i)

Commission received in advance

7,000