The following is the trial balance of Manju Chawla on March 31, 2017. You are required to prepare trading and profit and loss account and a balance sheet as on date: Account title Debit Amount Rs Credit Amount Rs Opening stock 10,000 Purchases and sales 40,000 80,000 Returns 200 600 Productive wages 6,000 Dock and Clearing charges 4,000 Donation and charity 600 Delivery van expenses 6,000 Lighting 500 Sales tax collected 1,000 Bad debts 600 Misc. incomes 6,000 Rent from tenants 2,000 Royalty 4,000 Capital 40,000 Drawings 2,000 Debtors and Creditors 6,000 7,000 Cash 3,000 Investment 6,000 Patents 4,000 Land and Machinery 43,000 Closing stock Rs 2,000.