​Following are the balances extracted from the books of Narain on 31st March, 2019:​ Particulars Amount (₹) Particulars Amount (₹) Narain's Capital 3,00,000 Sales 15,00,000 Narain's Drawings 50,000 Sales Return 20,000 Furniture and Fittings 26,000 Discounts (Dr.) 16,000 Bank Overdraft 42,000 Discounts (Cr.) 20,000 Creditors 1,38,000 Insurance 20,000 Business Premises 2,00,000 General Expenses 40,000 Stock on 1st April, 2018 2,20,000 Salaries 90,000 Debtors 1,80,000 Commission (Dr.) 22,000 Rent from Tenants 10,000 Carriage on Purchases 18,000 Purchases 11,00,000 Bad Debts Written off 8,000 Additional Information:(i) Closing Stock as on 31st March, 2019 was ₹ 2,00,600, whereas its Net Realisable Value (Market Value) was ₹ 2,05,000.(ii) Depreciate: Business Premises by ₹ 3,000 and Furniture and Fittings by ₹ 2,500.(iii) Make a provision of 5% on debtors for doubtful debts.(iv) Carry forward ₹ 2,000 for unexpired insurance.(v) Outstanding salary was ₹ 15,000.Prepare Trading and Profit and Loss Account for the year and Balance Sheet as at that date.