Following is the Trial Balance of Mr. S. Kapur on 31st March, 2018:​ Particulars Dr. (₹) Cr. (₹) Cash in Hand 10,800 Cash at Bank 2,32,600 Purchases 8,13,500 Sales 19,75,600 Returns Inward 13,600 Returns Outward 10,000 Wages 2,09,600 Fuel and Power 94,600 Carriage Outwards 64,000 Carriage on Purchases 40,800 Stock on 1st April, 2017 1,15,200 Building 6,00,000 Computer 2,00,000 Machinery 4,00,000 Salaries 3,00,000 Patents 1,50,000 Advertisement Expenses 60,000 Insurance 12,000 Capital 16,00,000 Drawings 1,04,900 Sundry Debtors 2,90,000 Sundry Creditors 1,31,000 Input CGST 7,500 Input SGST 7,500 Output IGST 10,000 Total 37,26,600 37,26,600 ​ Taking into account the following adjustments, prepare Trading and Profit and Loss Account and Balance Sheet:(a) Stock in Hand on 31st March, 2018 is ₹1,36,000.(b) Machinery is to be depreciated 10% and patents 20%.(c) Salaries for the month of March, 2018 amounting to ₹30,000 were unpaid.(d) Insurance includes a premium of ₹1,700 for the year ending 31st March, 2019.(e) Wages include a sum of ₹40,000 spent on constructing a scooter shed for employees and customers.(f) Provision for Doubtful Debts is to be created to the extent of 5% on Sundry Debtors.