A retail trader did not keep his books on the double entry system. Following balances were obtained from his books: 1st April 2013 31st March 2014 ₹ ₹ Sundry Debtors 32,000 38,800 Sundry Creditors 20,300 24,600 Cash 6,000 – Stock 22,000 28,000 Office Equipments 8,000 8,000 Machinery 30,000 40,000 Following further details of the transactions for the year ended 31st March, 2014 are available from his incomplete records: ₹ Sales (including Cash Sales ₹ 62,000) 1,20,000 Purchases (including Cash Purchases ₹ 25,000) 72,000 Salaries 16,500 Drawings 8,500 Rent, Taxes & Insurance 7,100 Bad-Debts written off 2,400 You are required to prepare his Trading, P & L A/c and Balance Sheet after considering the following:1. ₹ 1,500 are outstanding for salaries.2. Insurance was unexpired to the extent of ₹ 800.3. Goods worth ₹ 2,000 were used by the proprietor for personal use.