Following Trial Balance is extracted from the books of Raman as at 31st March, 2019: The following adjustments are to be made : (i) Stock in Hand on 31st March, 2019 at cost was Rs 3,50,000,whereas its Net Realisable value (Market Value) was Rs 3,25,000. (ii) Depreciate Building @5% Furniture and Fittings @10% and Motor Vehicles @20%. (iii) Rs 8,500 is due for interest on Bank Loan. (iv) Salaries Rs 30,000 and Taxes Rs 11,000are outstanding . (v) Insurance amounting to Rs 10,000 is prepaid. CGST and SGST is paid @6% each. (vi) One- third of the commission received is in respect of work to be done next year IGST is charged @12%. (vii) Write off further Rs 10,000 as Bad Debts and Provision for Doubtful is to be made equal to 5% on Sundry Debtors. Prepare Trading and Profit and Loss account for the year ended 31st March, 2019 and Balance Sheet as at that date.