Certainly! Let's prepare a trial balance for "Laxmi Suppliers" as on 2077-12-30 with the given particulars.
### Trial Balance of "Laxmi Suppliers" as on 2077-12-30
[tex]\[
\begin{array}{|c|r|r|}
\hline \text{Particulars} & \text{Debit (Rs.)} & \text{Credit (Rs.)} \\
\hline \text{Capital} & & 100,000 \\
\hline \text{Loan to Hari} & 90,000 & \\
\hline \text{Purchases} & 120,000 & \\
\hline \text{Sample distribution} & 10,000 & \\
\hline \text{Import and clearing charge} & 5,000 & \\
\hline \text{Sales} & & 100,000 \\
\hline \text{Return outward} & & 22,000 \\
\hline \text{Bad debts recovered} & & 5,000 \\
\hline \textbf{Total} & \textbf{225,000} & \textbf{227,000} \\
\hline
\end{array}
\][/tex]
### Explanation:
1. Capital (Credit): Rs. 100,000
2. Loan to Hari (Debit): Rs. 90,000
3. Purchases (Debit): Rs. 120,000
4. Sample distribution (Debit): Rs. 10,000
5. Import and clearing charge (Debit): Rs. 5,000
6. Sales (Credit): Rs. 100,000
7. Return outward (Credit): Rs. 22,000
8. Bad debts recovered (Credit): Rs. 5,000
Total Debit: Rs. 225,000
Total Credit: Rs. 227,000
The Debit total (Rs. 225,000) and the Credit total (Rs. 227,000) are not equal, indicating a discrepancy that would need further investigation and rectification in practical scenarios.
