The document provides instructions for creating a balance sheet as of March 31st, 2011 for a business owner named Mr. Gobindo based on account balances from his ledger. It lists the following account balances as of that date: cash in bank - Tk. 1,19,000; cash in hand - Tk. 1,00,000; sales - Tk. 60,000; creditors - Tk. 9,000; purchases - Tk. 20,000; wages payable - Tk. 3,000; overtime payable - Tk. 7,000; and provident fund payable - Tk. 2,000. It asks to prepare a balance sheet as of March 31.