Following is the Trial Balance of Shri Paras on 31st March, 2018: Particulars Dr. ₹ Particulars Cr. ₹ Sundry Debtors 1,45,000 Sundry Creditors 63,000 Drawings 52,450 Capital A/c 7,10,000 Insurancne 6,000 Returns Outward 5,000 Rent 10,000 Sales 10,00,000 General Expenses 20,000 Output CGST 20,000 Salaries 1,50,000 Output SGST 20,000 Patents and Patterns 75,000 Machinery 2,00,000 Freehold Land 1,00,000 Building 3,00,000 Stock (1st April, 2017) 57,600 Cash at Bank 26,300 Freight on Purchases 20,400 Carriage on Sales 32,000 Fuel and Power 47,300 Wages 1,04,800 Returns Inward 19,000 Purchases 4,06,750 Cash in Hand 5,400 Input IGST 40,000 18,18,000 18,18,000 Following adjustments are made:(a) Stock on 31st March, 2018 was valued at ₹ 68,000.(b) Provision for Doubtful Debts is to be made to the extent of 5% on Sundry Debtors.(c) Depreciate Machinery by 10%, Patents 20% and Building 5%.(d) Wages include a sum of ₹ 20,000 spent on constructiion of a cycle shed.(e) Salaries for the months of February and March, 2018 were not paid.(f) Insurance includes a premium of ₹ 1,700 on a policy expiring on 30th September, 2018.(g) General Manager is entitled to a commission of 10% on the net profit after charging his commission.You are required to prepare Final Accounts after giving effects to the adjustments.