) Opening Capital = 15,00,000

(2) Fixed Assets = Building (Shop)+Computer & Printers

          = 2,00,000 + 35,000 = 2,35,000

(3) Purchases = Purchases(total) - Purchase Returns - Loss of purchases by Earthquake

        = 10,00,000 + 8,00,000 - 20,000 - 50,000 = 17,30,000

(4) Long Term Liabilities = Nil

(5) Current Liabilities = Supplier of Computer and Printers+ Creditors(Net)

              = 10,000 + 1,80,000(2,00,000 - 20,000)

               = 1,90,000

(6) Expenses = Discount Allowed + Salary + Insurance Expenses + Loss by Earthquake (Net)

        =  5,000 + 60,000 + 5,000 + 20,000 (50,000 - 30,000)

        = 90,000

(7) Prepaid Expenses = Prepaid Insurance

              = 10,000

(8) Outstanding Expenses = Outstanding Salary

                = 5,000

(9) Income Earned = Income earned on Sales of Goods

            = Sale Price of Goods - Purchase Cost of Goods Sold

            = 7,00,000+3,10,000+2,85,000 - 5,00,000-2,50,000-2,25,000 = 3,20,000

(10) Debtors = 3,10,000 + 2,85,000 - 25,000 = 5,70,000

(11) Creditors = 2,00,000 - 20,000 = 1,80,000

(12) Closing Stock = Opening Stock + Purchases(Net) - Sales(Net)

            = 0 + 17,30,000 - 12,70,000(7,00,000+3,10,000+2,85,000-25,000) 

            = 4,60,000

(13) Trade Discount = 15,000

(14) Cash Discount = 5,000

(15) Drawings = 30,000

(16) Sales Return = 25,000

(17) Purchases Return = 20,000

Thank you very much