Following balances were extracted from the books of Vijay on 31st March, 2019: Particulars ₹ Particulars ₹ Capital 2,45,000 Loan 78,800 Drawings 20,000 Sales 6,53,600 General Expenses 47,400 Purchases 4,70,000 Building 1,10,000 Motor Car 20,000 Machinery 93,400 Provision for Doubtful Debts 9,000 Stock on 1st April, 2018 1,62,000 Commission (Cr.) 13,200 Insurance 13,150 Car Expenses 18,000 Wages 72,000 Bills Payable 38,500 Debtors 62,800 Cash 800 Creditors 25,000 Bank Overdraft 33,000 Bad Debts 5,500 Charity 1,050 Prepare Trading and Profit and Loss Account for the year ended 31st March, 2019 and Balance Sheet as at that date after giving effect to the following adjustments:(a) Stock as on 31st March, 2019 was valued at ₹ 2,30,000.(b) Write off further ₹ 1,800 as Bad Debts and maintain the Provision for Doubtful Debts at 5%.(c) Depreciate Machinery at 10%.(d) Provide ₹ 7,000 as outstanding interest on loan.