Following is the Trial Balance as on 31st March, 2019. Prepare Trading and Profit and Loss Account and Balance Sheet: Particulars Dr. (₹) Cr. (₹) Stock on 1st April, 2018 8,000 Sales 2,20,000 Purchases 1,26,000 Productive Wages 56,500 Salaries 16,000 Stores Consumed 6,050 Carriage 3,050 Rent 5,200 Insurance 1,320 Machinery 52,000 Building 67,000 Capital Less Drawings 1,45,600 Sundry Debtors 44,000 Sundry Creditors 20,000 Secured Loan 16,000 Furniture 3,350 General Expenses 2,600 Cash in Hand 1,930 Bad Debts 1,020 Bank 6,580 Input CGST 3,000 Input SGST 3,000 Output CGST 2,500 Output SGST 2,500 Total 4,06,600 4,06,600 ​ Stock on 31st March, 2019, ₹ 20,600.You are to make adjustments in respect of the following:(a) Depreciate Machinery at 10% p.a.(b) Make a provision 5% for Doubtful Debts.(c) Provide discount on debtors 212%.(d) Rent includes Rent deposit of ₹ 400.(e) Insurance Prepaid ₹ 120.