Ascetain Cost of Goods Sold from the following
`{:(,Rs,|,,Rs),("Indirect Expenses","15,200",,"Direct Expenses","18,600"),("Sales","1,20,000",,"Net Purchases","72,000"),("Return Inwards","12,000",,"Return Outwards","8,000"),("Opening Inventory","16,000",,"Closing Inventory ","28,000"):}`

Prepare Trading Account for the year ended 31st March, 2019 from the following balances: {:(,Rs,|,,Rs),("Stock" (1st " April, 2018"),"1,00,000",,"Purchases","10,00,000"),("Wages","50,000",,"Carriage Inwards","10,000"),("Sales","15,50,000",,"Returns Inward","50,000"),("Returns Outward","80,000",,,),("Freight Inwards","5,000",,,):} Closing Stock as on 31st March, 2019 was valued at Rs 2,00,000. Also, pass the Closing Entries.

From the following balance taken from the Trial Balance of a firm as on 31 st March, 2019, prepare the Trading Account: {:(,,Rs,),("Opening Stock","Raw Material","40,000",),(,"Finished Goods","70,000",),("Purchases",,"1,80,000",),("Sales",,"3,50,000",),("Returns","Purchases","5,000",),(,"Sales","3,000",),("Wages",,"65,000",),("Factory Expenses",,"45,000",),("Freight","Inwards","10,000",),(,"Outwards","15,000",):} At the end of the concerned period, the stocks at hand were : {:("Raw Materials","35,000",),("Work-in-Process","10,000",),("Finished Goods","55,000",):}