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From the accompanying record equalizations, set up a trial parity of Anuradha Traders as on March 31, 2009:
Account Head
Rs.
Capital
1,00,000
Sales
1,66,000
Purchases
1,50,000
Sales return
1,000
Discount allowed
2,000
Expenses
10,000
Debtors
75,000
Creditors
25,000
Investments
15,000
Cash at bank and in hand
37,000
Interest received on investments
1,500
Insurance paid
2,500
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