Following is the Trial Balance of Mr. Gautam as at 31st March, 2017: Dr. Balances (₹) Cr. Balances (₹) Goodwill 30,000 Purchase Returns 2,650 Land & Buildings 60,000 Capital A/c 2,03,000 Plant & Machinery 40,000 Bills Payable 13,800 Loose Tools 3,000 Sundry Creditors 30,000 Bills Receivable 2,000 Sales 1,15,000 Stock 1st April, 2016 40,000 Purchases 51,000 Wages 20,000 Carriage Inwards 1,200 Coal & Gas 5,600 Salaries 4,000 Rent 2,700 Discount allowed 1,500 Cash at Bank 25,000 Cash in hand 1,400 Sundry Debtors 45,000 Repairs 1,800 Printing & Stationery 600 Bad-debts 1,200 Advertisements 3,500 Furniture and Fixtures 1,200 General Expenses 250 Investments 5,000 Drawings 15,000 Carriage Outwards 1,500 Sales Returns 2,000 3,64,450 3,64,450 You are required to prepare Final Accounts after taking into account the following adjustments:(a) Closing Stock on 31st March, 2017 was ₹ 60,000.(b) Depreciate Plant and Machinery at 5%, Loose Tools at 15% and Furniture and fixtures at 5%.(c) Provide 212% for discount on Sundry Debtors and also provide 5% for Bad and Doubtful Debts on Sundry Debtors.(d) Only three quarter's rent has been paid, the last quarter's rent being outstanding.(e) Interest earned but not received ₹ 600.(f) Write off 14th of Advertisement expenses.