On 31st March, 2017 the following Trial Balance was extracted from the books of Mohan:- Dr. (₹) Cr. (₹) Capital 30,000 Drawings 5,000 Debtors and Creditors 20,000 10,000 Bank Loan 9,500 Interest on Loan 300 Cash 2,000 Provision for Bad-Debts 700 Stock 1-4-2016 6,800 Motor Vehicles 10,000 Bank 3,500 Land and Buildings 12,000 Bad-Debts 500 Purchases and Sales 66,000 1,10,000 Returns 8,000 1,500 Carriage Outward 2,500 Carriage Inward 3,000 Salaries 9,000 Rent and Insurance 3,000 Advertising 3,500 Discount 500 General Expenses 3,400 B/R and B/P 6,000 2,000 Rent received 300 1,64,500 1,64,500 Prepare Trading and Profit & Loss Account for the year ended 31st March, 2017 and Balance Sheet as at that date after taking into account the following:-(a) Private purchases amounting to ₹ 4,000 have been debited to Purchases Account.(b) Depreciate Land and Buildings at 212% and Motor Vehicles at 20%.(c) Salaries outstanding ₹ 200.(d) Prepaid Insurance ₹ 200.(e) Provision for Doubtful Debts is to be maintained at 5% on Debtors.(f) Stock on 31st March, 2017 was valued at ₹ 7,000.