Credit Rs. 50,000 400,000 DUSM. liquidated. It represent the after lal gui effect of the operations of the discontinued segment for the perio Debit Rs. Example 4. The Trial Balance of a sole proprietor as on 31st, Ashadh, 2077 is given below: Account Titles Rental income from investment property Sales revenue. 40,000 Opening stock. 295.000 Purchase 55,000 Rent expense. 5,000 Stationery 70,000 Salaries. 45,000 Interest on bank loan 40,000 Advertising Income from rendering services Interest on lease 25,000 Depreciation 50,000 Income tax expenses 30,000 Insurance expense 15,000 Sub lease rental income. Commission 15,000 Total 685,000 Additional information: Closing stock Rs. 50,000. Required: Statement of profit or loss as per provision of NFRS. 150,000 55,000 30,000 685,000​