Surya does not keep a systematic record of his transactions. He is able to give you the following information regarding his assets and liabilities: 31st March 2018 (₹) 31st March, 2019 (₹) Creditors for goods 21,000 19,000 Creditors for expenses 1,500 1,800 Bills Payable 8,700 11,500 Sundry Debtors 35,000 34,000 Stock (At cost) 28,000 25,000 Furniture and Fittings 10,000 12,000 Cash 5,100 Following additional information is also available for the year ended 31st March, 2019: ₹ Bills Payable Issued 20,800 Cash Sales 15,000 Payment to Sundry Creditors 31,000 Expenses paid 6,600 Drawings 8,000 Bad Debts during the year were ₹ 900. As regards sale, Surya tells you that he always sells goods at Cost plus 25%. Furniture and Fittings are to be depreciated at 10% of the value in the beginning of the year.Prepare Surya's Trading and Profit and Loss Account for the year ended 31st March, 2019 and his Balance Sheet on that date.