11. Following balances existed in the books of M/s. Anand Stores as on lst April, 2024: 

Assets: Cash ₹60,000; Bank ₹40,000; Stock ₹1,50,000; Furniture ₹43,000: Debtors ₹1,45,000 (X ₹35,000; Y ₹50,000; Z ₹60,000). 

Liabilities: Loan from Vikas ₹60,000; Creditors ₹52,500 (A ₹22,500; B ₹30,000). 

Pass necessary Journal entry to record the above balances.