From the following Trial Balance extracted from the books of A, prepare Trading and Profit & Loss Account for the year ending 31st March, 2019 and a Balance Sheet as at that date:- Dr. (₹) Cr. (₹) Furniture 640 Loose Tools 6,250 Buildings 7,500 Capital Account 12,500 Bad-debts 125 Provision for Bad-debts 200 Sundry Debtors and Creditors 3,800 2,500 Stock on 1st April, 2018 3,460 Purchases and Sales 5,475 15,450 Bank Overdraft 2,850 Sales Return and Purchases Return 200 125 Stationery 450 Interest Account 118 Commission 375 Cash in hand 650 Taxes and Insurance 1,250 General Expenses 782 Salaries 3,300 34,000 34,000 The following adjustments are to be made:(i) Stock in hand on 31st March, 2019 was ₹ 3,250.(ii) Depreciate Building at 5% and Furniture at 10%. Loose Tools are revalued at ₹ 5,000 at the end of the year.(iii) Salaries ₹ 300 and taxes ₹ 120 are outstanding.(iv) Insurance amounting to ₹ 100 is prepaid.(v) Write off a further ₹ 100 as Bad-Debts and provision for Doubtful Debts is to be made equal to 5% on Sundry Debtors.(vi) Half of the stationery was used by the proprietor for his personal purposes.