Mr. Bhardwaj has kept incomplete records. He submits to you the following information: STATEMENT OF AFFAIRS as at 1st April, 2014 (₹) (₹) Sundry Creditors 18,000 Cash at Bank 7,600 Capital 82,000 Sundry Debtors 42,400 Stock 20,000 Machinery 30,000 1,00,000 1,00,000 Bhardwaj banks all receipts and makes all payments only by means of cheques. Following is the analysis of his bank transactions: ₹ Receipt from Debtors 96,400 Payment to Creditors 62,500 Payment of Freight & Carriage 2,000 Payment of Office Expenses 10,800 Drawings 12,200 Sundry Debtors on 31st March, 2015 were ₹ 36,000 and Sundry Creditors were ₹ 25,000. No information is available regarding stock-in-trade on 31st March, 2015, but it is ascertained that Mr. Bhardwaj takes 20% profit on Sales. Prepare Bhardwaj's Bank A/c, Trading and Profit & Loss A/c and a Balance Sheet as at 31st March, 2015.