can anyone explain ts grewal q 17 pg 18.75 of adjustment of financial
statement ?

Hi Ishfana,

The solution to this question along with the working notes is already available at our website under textbook solutions. Please refer the below link to go through the solution. 

https://www.meritnation.com/cbse/class11-commerce/textbook-solutions/accountancy/double-entry-book-keeping--ts-grewal-(2016)/adjustments-in-preparation-of-financial-statements/page18.75-practical-problems-qno17/2136_10082_124217/

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