From the following balances extracted from the books of Sh. Badri Vishal on 31st March, 2017, prepare a Trading Account, P & L A/c and a Balance Sheet. Closing Stock valued on that date was ₹ 15,000. Dr. (₹) Cr. (₹) Capital 1,28,200 Household Expenses 10,000 Sales 1,80,000 Return inwards 4,000 Return outwards 6,000 Purchases 1,50,000 Cash at Shop 1,600 Bank Overdraft 15,000 Interest on Overdraft 1,500 Creditors 17,800 Stock at the Commencement 18,000 Freight 8,500 Rent and Taxes 7,000 Debtors 32,600 Commission 3,000 2,200 Freehold property 30,000 Sundry expenses 3,900 Salaries and wages 20,000 Life Insurance Premium 1,800 Insurance Premium 1,600 Motor Vehicle 39,800 Typewriter 8,000 Interest 800 Carriage inwards 2,000 Carriage outwards 800 Power 2,200 Audit Fee 1,700 Lighting 2,000 3,50,000 3,50,000