From the following balances extracted from the book of M/s Manju Chawla on March 31, 2017. You are requested to prepare the trading and profit and loss account and a balance sheet as on this date. Account Title Amount Rs Amount Rs Opening stock 10,000 Purchases and Sales 40,000 80,000 Returns 200 600 Wages 6,000 Dock and cleaning charges 4,000 Lighting 500 Misc. Income 6,000 Rent 2,000 Capital 40,000 Drawings 2,000 Debtors and Creditors 6,000 7,000 Cash 3,000 Investment 6,000 Patent 4,000 Land and Machinery 43,000 Donations and Charity 600 Sales tax collected 1,000 Furniture 11,300 1,36,600 1,36,600 Closing stock was Rs 2,000.(a) Interest on drawings 7% and interest on capital 5%.(b) Land and Machinery is depreciated at 5%.(c) Interest on investment 6%.(d) Unexpired rent Rs 100.(e) Charge 5% depreciation on furniture.