Prepare trading and profit and loss account from the following particulars of M/s Neema Traders as on March 31, 2017. Account Title Debit Amount Rs Account Title Credit Amount Rs Buildings 23,000 Sales 1,80,000 Plant 16,930 Loan 8,000 Carriage inwards 1,000 Bills payable 2,520 Wages 3,300 Bank overdraft 4,720 Purchases 1,64,000 Creditors 8,000 Sales return 1,820 Capital 2,36,000 Opening stock 9,000 Purchases return 1,910 Machinery 2,10,940 Insurance 1,610 Interest 1,100 Bad debts 250 Postage 300 Discount 1,000 Salaries 3,000 Debtors 3,900 Stock on March 31, 2017 Rs 16,000.