Roney, a fresh management graduate has recently joined Seven Wonders & Company. He was asked by the Chief Accountant of the firm to prepare the Trial Balance for the year ended 31st March 2017. Roney extracted the balances from the ledger accounts of the company and put them in the Trial Balance. He is pleased with himself that the total of both the sides of the Trial Balance has almost tallied. The Chief Accountant however is not satisfied because the Trial Balance has to exactly match due to double­entry bookkeeping system being followed. You are requested to help Roney in recasting the Trial Balance. The Trial Balance prepared by Roney is given below:

Trial Balance of Seven Wonders & Company as on 31st March 2017 

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Particulars Machinery Furniture Bank Cash Loan from bank Opening stock Sales Sales returns Rent paid Salaries Interest charges Electricity expenses Commission paid Dr. 732,089 Capital 332,768 Creditors 303,500 Building 56,647 Debtors 1,265,000 402,000 10,715,129 399,300 199,660 532,600 Particulars 66,550 35,368 199,660 15,240,271 Provident fund deducted from salaries Purchase Bad debts Insurance premium Phone charges Cr. 1,897,000 1,331,800 1,700,000 1,796,950 33,000 8,319,200 66,560 74,420 24,657 15,243,587