Trial Balance of Kapoor and Co. as on 31st Dec, 2010:

| Accounts | Debit ($) | Credit ($) |
|----------|-----------|------------|
| Capital | 100,000| |
| Purchases| | 250,000|
| Sales | 500,000 | |
| Returns Inwards| | 10,000|
| Returns Outwards| | 20,000|
| Carriage Inwards| | 15,000|
| Carriage Outwards| | 10,000|
| Rent | 5,000 | |
| Wages | 20,000 | |
| Salaries | 15,000 | |
| Discount Allowed| | 5,000|
| Discount Received| | 3,000|
| Bad Debts| | 8,000|
| Bank Charges| | 2,000|
| Insurance| | 4,000|
| Fixed Assets| 50,000| |
| Stock on 1st Jan, 2010| 30,000 | |
| Debtors | 40,000 | |
| Creditors| | 35,000 |
| Bills Payable| | 10,000 |
| Bills Receivable| | 15,000 |
| Bank | 25,000 | |
| Cash | 10,000 | |
| Rent Received| | 3,000 |
| Commission| | 6,000 |
| Sundry Expenses| | 2,000 |
| Sales Tax| | 7,000 |
| Provision for Bad Debts| | 5,000 |
| Provision for Discount on Debtors| | 2,000 |
| Drawings | 8,000 | |
|--------|-----------|------------|
| Total | 800,000 | 800,000 |

Trading Account for the year ended 31st Dec, 2010:

| Particulars | Amount ($) |
|-------------|------------|
| Sales | 500,000 |
| Less: Returns Inwards| 10,000 |
| Net Sales | 490,000 |
| Opening Stock| 30,000 |
| Purchases | 250,000 |
| Carriage Inwards| 15,000 |
| Gross Profit| 195,000 |
|-------------|------------|
| Total | 490,000 |

Profit and Loss Account for the year ended 31st Dec, 2010:

| Particulars | Amount ($) |
|-------------|------------|
| Gross Profit| 195,000 |
| Add: Rent Received| 3,000 |
| Add: Commission| 6,000 |
| Less: Discount Allowed| 5,000 |
| Less: Discount Received| 3,000 |
| Less: Carriage Outwards| 10,000 |
| Less: Rent | 5,000 |
| Less: Wages | 20,000 |
| Less

Where is the trial balance?