Schedule of Balances as on 31st March 2020 from the books of Dinesh

Introduction
The schedule of balances is a statement that indicates the balances of all the ledger accounts on a particular date. In this case, we need to prepare the schedule of balances on 31st March 2020 from the books of Dinesh.

Cash and Bank Balances
According to the given data, Dinesh has a cash balance of 40 and a bank balance of 2600. These balances are usually recorded in the cash book and the bank book respectively. Therefore, we can assume that the balances in these books are correct and can be taken as they are.

Stock Balance
The stock balance as on 1st April 2019 is given as 62,000. We need to consider the following transactions to arrive at the stock balance as on 31st March 2020:

- Purchases: The purchases made during the year will increase the stock balance. However, we are not given any information about the purchases.
- Sales: The sales made during the year will decrease the stock balance. Again, we are not given any information about the sales.
- Returns: If any goods were returned during the year, the stock balance will increase. However, we are not given any information about the returns.
- Closing Stock: The stock balance as on 31st March 2020 will include the closing stock. We are not given the closing stock balance, but we can assume that it is the difference between the cost of goods available for sale and the cost of goods sold.

Conclusion
Based on the given information, we can prepare the schedule of balances on 31st March 2020 from the books of Dinesh as follows:

Cash in Hand: 40
Cash at Bank: 2600
Stock as on 1st April 2019: 62,000
Closing Stock as on 31st March 2020: Unknown