On 1st April, 2019 the position of Bhargav Bros., Delhi was as follows:
Cash in Hand Rs. 6,000, Cash at Bank Rs. 25,600, Stock of Goods Rs. 9,000, Mechibert Rs. 45,000,
Furniture Rs. 18,000, Abdul Rs. 20,000(Debtor), Neeraj Rs. 26,000(Debtor), Loan Rs. 50,000, Amit Rs. 6,700 (Creditor).
Pass the Opening Journal entry.