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Question 1 a) Prepare a Trial Balance for Shining Brothers Pvt. Ltd. at March 31 st, 2019 ITEMS AMOUNT ($) Owner's equity 1,551 Drawings 560 Machinery 2,850 Sales 2,850 Discount allowed 530 Purchases 1,260 Discount Received 364 Bank Loan 996 Creditors 528 Taxes Paid 720 Cash in Hand 226 Bills Payable 680 Inventory 264 Repair 461 Debtors 98 b) Trial Balance is a list of closing balances of ledger accounts on a certain date and is the first step towards the preparation of financial statements. Discuss the purpose of preparing Trial Balance in an organization