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On which side of the trial balance, the ...

On which side of the trial balance, the following ledger balances will appear :- `{:("I. Purchases Retrun",,"II. Furniture"),(" III. Bank loan",," IV. Discount allowed"),("V. Capital ",,"Vi Drawings"),("VII. Retrun Inwards",,"VIII. Bills Receivable"):}`

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Dr. Balances - II, IV, VI, VII, VIII Cr. Balances - I, III, V
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