​Following is the Trial Balance of Mr. Bharat on 31st March, 2018. Particulars Dr. (₹) Cr. (₹) Capital 40,000 Plant and Machinery 50,000 Office Furniture and Fittings 2,600 Stock on 1st April, 2017 48,000 Accrued Commission 12,000 Sundry Debtors 45,700 Cash in Hand 400 Cash at Bank 6,500 Wages 1,50,000 Salaries 14,000 Purchases 2,13,500 Sales 4,80,000 Bills Receivable 7,200 Bills Payable 5,600 Sundry Creditors 52,000 Returns Inward 9,300 Provision for Doubtful Debts 2,500 Drawings 7,000 Returns Outward 5,500 Rent 6,000 Factory Lighting and Heating 800 Insurance 6,300 General Expenses 1,000 Bad Debts 2,500 Discount 6,500 3,700 Total 5,89,300 5,89,300 ​ Following adjustments are to be made:(a) Stock on 31st March, 2018 ₹52,000.(b) Three months' factory lighting and heating due but not paid ₹300.(c) 5% depreciation to be written off on furniture.(d) Write off further Bad Debts ₹700.(e) Provision for Doubtful Debts to be increased to ₹3,000 and Provision of Discount on Debtors 2% to be made.(f) During the year, machinery was purchased for ₹20,000 but it was debtied to the Purchases Account.You are required to prepare Trading Account, Profit and Loss Account and Balance Sheet.