​Following are the Ledger Balances of Sri Paul on 31st March, 2018: ₹ ₹ Sundry Debtors (Dr.) 79,300 Interest on Loan 10,000 Sundry Creditors (Cr.) 1,36,500 Conveyance 200 Rent (Cr.) 6,300 Furniture 30,000 Miscellaneous Expenses 3,200 Commission 4,000 Plant and Machinery (Dr.) 7,98,750 Plant and Machinery (Cr.) 90,000 Creditors and Furniture 30,000 Sundry Debtors (Cr.) 20,800 Opening Stock 40,000 Drawings 15,000 Discount (Cr.) 9,900 Salaries and Wages 25,900 Sundry Creditors (Dr.) 36,500 Discount (Dr.) 5,500 Buildings (Dr.) 9,81,000 Capital 5,00,000 Rent 12,000 Purchases 3,13,450 Loan (Cr.) 10,00,000 Sales 5,61,300 Input IGST A/c 2,500 Input SGST A/c 1,000 Input CGST A/c 1,000 Output IGST A/c 4,500 You are required to prepare Trial Balance as on 31st March, 2018.