Find out the total of Debit side of the Trial Balance from the following list of balances extracted from the books of Mr. Yoshin as on 31st March, 2014.
a)
Rs. 1,65,160
b)
Rs. 1,65,370
c)
Rs. 1,37,730
d)
None of the above
Correct answer is option 'A'. Can you explain this answer?