| Ledger Account Name | Debit (Dr) | Credit (Cr) |
|---|---|---|
| Cash Account | ₹505,000.00 | - |
| Capital Account | - | ₹500,000.00 |
| Bank Account | - | ₹8,000.00 |
| Expense Account | ₹8,000.00 | - |
| Sales Account | ₹31,250.00 | ₹350.00 |
| Output CGST | ₹900.00 | - |
| Output SGST | ₹900.00 | - |
| Output IGST | ₹1,550.00 | - |
| Debtor: ABC Traders | ₹12,850.00 | ₹16,800.00 |
| Debtor: XYZ Enterprises | - | ₹22,800.00 |
| Total Balance Adjustment | ₹560,450.00 | ₹547,950.00 |