Following Trial Balance is extracted from the books of a merchant on 31st March, 2019: Debit Balances: ₹ Debit Balances (Contd.): ₹ Furniture and Fittings 6,400 Insurance 12,500 Motor Vehicles 62,500 General Charges 7,820 Building 75,900 Salaries 33,000 Bad Debts 1,250 Credit Balances: Sundry Debtors 38,000 Capital 1,28,900 Stock on 1st April, 2018 34,600 Bills Payable 2,000 Purchases 55,750 Sundry Creditors 25,000 Sales Return 2,000 Sales 1,54,500 Advertising 4,500 Bank Overdraft 28,500 Interest 1,180 Purchases Return 1,250 Cash in Hand 6,500 Commission 1,750 Stock in Hand on 31st March, 2019 was valued at ₹ 32,500.From the above, prepare Trading and Profit and Loss Account for the year ended 31st March, 2019 and Balance Sheet as at that date.