9. (A). Prepare Accounting Equation from the following:

1. Started business with cash ₹75,000 and goods ₹25,000.
2. Paid for Rent ₹2,000.
3. Bought goods for cash ₹30,000 and on credit for ₹44,000.
4. Goods costing ₹50,000 sold at a profit of 25%, out of which ₹27,500 received in Cash.
5. Purchased a Motor-cycle for personal use ₹20,000.

Q.9 (B). Prepare Accounting Equation from the following and also prepare a Balance Sheet :

1. Raghu started business with Cash ₹1,50,000.
2. Bought goods for cash ₹80,000 and on credit for ₹40,000.
3. Goods costing ₹75,000 sold at a profit of 33⅓%. Half the payment received in cash.
4. Goods costing ₹10,000 sold for ₹12,000 on credit.
5. Paid for Rent ₹2,000 and for salaries ₹4,000.
6. Goods costing ₹20,000 sold for ₹18,500 for Cash.