(i) Carriage outwards - Debit
(ii) Carriage inwards -  Debit
(iii) Sales - Credit
(iv) purchases - Debit
(v) Bad debts - Debit
(vi) interest paid - Debit
(vii) Interest received - Credit
(viii) Discount received - Credit
(ix) capital - credit
(x) Drawings - Debit
(xi) sales returns - Debit
(xii) purchase returns - credit

A trial balance can be prepared in the following methods.
(i) Total Method
(ii) Balance Method.
(iii) Total and Balance Method

(i) A trial balance is a statement containing the debit and credit balances of all Ledger Accounts on a particular date.
(ii) It is arranged in the form of debit and credit columns placed side by side and prepared with the object of checking the arithmetical accuracy of entries made in the books of accounts and to facilitate preparation of financial statements.

In the books of Murali Trial balance as on 31st March, 2017

Trial balance is prepared with the following objectives:
(i) Test of arithmetical accuracy:
Trial Balance is a means by which the arithmetical accuracy of the book-keeping work is Checked.
(ii) Basis for preparing final accounts:
Financial statements, namely, trading and profit and loss account and balance sheet are prepared on the basis of summary of ledger balances obtained from the trial balance.
(iii) Location of Errors:
1) When the Trial balance does not tally, it is an indication that certain errors have occurred.
2) The errors may have occurred at one or more of the stages of the accounting process, namely, journalising or recording in subsidiary books, totalling subsidiary books, posting in ledger accounts, balancing the ledger accounts, carrying ledger account balances to the trial balance, totalling the trial balance columns, etc.
(iv) Summarised information of Ledger Accounts:
1) The summary of ledger accounts is shown in the trial balance.
2) Ledger accounts have to be seen only when details are required in respect of an account

Trial Balance