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Note: B/D refers to brought down whereas C/D refers to carried down. We have to consider C/D balance while preparing a trial balance.

 

Trail Balance will be in the form given below:

 

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Following is the complete trail balance of Kramer Trading Company. In order to see the journal entries of the given trail balance please click here. For ledger accounts click here.

 

Kramer Trading Company
Trial Balance
For the Month Ended 31 January 2010

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In order to see the Income Statement of above trail balance, please click here.

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