Sarthaks Test
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You are given a number of accounts below. State which of them will show a debit balance and which a credit balance: 

i. Carriage 

ii. Machinery 

iii. Sales 

iv. Cash 

v. Ram (Customer) 

vi. Sales Return 

vii. Purchases 

viii. Bad Debts 

ix. Discount Allowed 

x. Rent 

xi. Commission Received 

xii. Capital 

xiii. Repairs

xiv. Purchases Return

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