Following is the Trial Balance of Shri Bansi Lal as on 31st March, 2018. You are required to prepare Final Accounts: Particulars Dr. (₹) Cr. (₹) Sundry Creditors ................................................................................ … 63,000 Sundry Debtors ................................................................................ 1,45,000 … Capital A/c ................................................................................ … 7,10,000 Drawings ................................................................................ 52,450 … Insurance ................................................................................ 6,000 … General Expenses ................................................................................ 30,000 … Salaries ................................................................................ 1,50,000 … Patents ................................................................................ 75,000 … Machinery ................................................................................ 2,00,000 … Freehold Land ................................................................................ 1,00,000 … Building ................................................................................ 3,00,000 … Stock on 1st April, 2017 ................................................................................ 57,600 … Carriage on Purchases ................................................................................ 20,400 … Carriage on Sales ................................................................................ 32,000 … Fuel and Power ................................................................................ 47,300 … Wages ................................................................................ 1,04,800 … Returns Outward ................................................................................ … 5,000 Returns Inward ................................................................................ 6,800 … Sales ................................................................................ … 9,87,800 Purchases ................................................................................ 4,06,750 … Cash at Bank ................................................................................ 30,300 … Cash in Hand ................................................................................ 5,400 … Input CGST ................................................................................ 20,000 … Input SGST ................................................................................ 20,000 … Output CGST ................................................................................ … 22,000 Output SGST ................................................................................ … 22,000 Total 18,09,800 18,09,800 Following adjustments are to be made:(a) Stock on 31st March, 2018 was valued at ₹ 68,000.(b) Provision for Doubtful Debts is to be created to the extent of 5% on Debtors.(c) Depreciate Machinery by 10% and Patents by 20%.(d) Wages include a sum of ₹ 20,000 spent on the erection of a cycle shed for employees and customers.(e) Salaries for the month of March, 2018 amounted to ₹ 15,000 were unpaid.(f) Insurance includes a premium of ₹ 1,700 on a policy expiring on 30th September, 2018.