Can anybody solve it

Can anybody solve it Comprehensive Priya and Anuradhn. school time friends, met at the school reunion. Priya had become a fashion designer and had worked for a few years With a leading fashion designer Anuradha, after completing her MBA in marketing, had work with a leading retail store, At the meeting they had a brief G,izession about setting up their own garments store for teens and agreed to meet later and discuss the business prtvspccts. / They met again sometime in January, 2014 and discussions decided to set up Parments store exclusively for teenagers With a high disposable income and Who 10110"' latest fashion trends. They decided to open first store in 15th April. 2014. They decided to prod!tee sell clothes which were not expensive as it will give the customer Value for money and, in the process their increase due to which the profit will also rise. They decided to open their flagship Store on Park Street, Kolkata. The name decided was fresh fashions. They discussed and finalized the business plan, Capa•a.' Fequirement and sources, etc. Priya was to design the which was to be outsourced. Anuradha, besides clothes and source the material besides identifying tailoring source, looking after marketing, was to identify and rent a suitable place for the renovate it and take care of the legal aspects. It was agreed that each Will initially contribute Rs, 5-00.000 towards capita;. Anuradha employed Mr. Sengupta, an experience accountant, and requested him to draw ik partnership deed and get the firm registered under the applicable laws. She gave him the term of partnership agreed bew-cen her and Priya. Anuradha located a shop measuring 800 square feet finalized the rent entered into an agreement it was agreed that rent for the shop will be Rs_ 15000 per month staning from 1st April, 2014, and in between period Will be utilised for furnishing the shop. A security deposit equal to 6 months rent was to be given, which Anuradha paid from her savings account. it was to be adjusted against her capital Contribution also, she paid security deposits of Rs. 5000 Rs 2000 towards electricity and telephone respectively. A bank account was opened with the State Bank of India in the name or fresh fashions in which they deposited cheques Rs 5 lakh each. Anuradha was issued a cheque for the security deposits for rent, electricity and telephone gisen by her shop renovation expense was Rs 350000 which was paid. A website was set up to attract male orders. website designing and hosting expense came to Rs_ 100000. rent for website space was Rs. 20000 payable from 1st April 2015 a computer and printer was purchased for Rs. 50000. The firm took a term loan of Rs_ 10 lakhs from the repayable in 20 equal quarterly Installments. first installment was to be paid on 30th June 2014, the bank granted the loan bearing interest @ 12% per annum. Loan repayment and interest on the loan was as follows:- Date June 30, 2014 se tember 30, 2014 December 31, 2014 2015 Princi I (Rs_ 50,000 50,000 50,000 50,000 Interest Rs. 30,000 28 27,000 25.500 Total (Rs. 80,000 78,500 77 000 75 500 It was decided that all the payment shall be made by cheques and also cash sale shall be deposited in the bank next morning, at the end of the year, their transaction besides the above were as follows:- Partlculars Sales (credit sales being Rs. Putvhased ( credit purchases being Rs. Electricity expenses Job work charges Cartage inwards Courier and postage Travelling and conveyance Exhibition expenses Repairs and maintenance Insurance expenses Telephone expenses Salary firm received bills of excbange of Rs. from the debtors during the year out of 50,000 75,000 35,000 50,000 80,000

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