Chaman maintains his books according to Single Entry System. Following figures were available from the books for the six months ended 31st December 2018: 1st July, 2018 (₹) 31st December, 2018 (₹) Plant and Machinery 1,50,000 1,40,000 Debtors 65,000 60,000 Cash and Bank balances 25,000 31,000 Stock 40,000 45,000 Creditors 9,000 10,000 Adjustments:(a) He had withdrawn ₹ 200 in the beginning of every month for household purposes.(b) Depreciation on Plant and Machinery 10% p.a.(c) Further Bad Debts ₹ 5,000 and Provision for Doubtful Debts to be created 2%.(d) During the period, salaries have been prepaid by ₹ 500 while wages outstanding were ₹ 1,000.(e) Interest on drawings to be reckoned 6% p.a.You are required to prepare the Statement of Profit or Loss for the half year ended 31st December, 2018, followed by Revised Statement of Affairs as on that date.