From the following balances extracted from the Ledger of Sri Narugopal, prepare Trial Balance as on 31st March, 2018: ₹ ₹ Capital 75,00,000 Building 7,50,000 Plant 15,00,000 Stock on 1st April, 2017 12,50,000 Cash in Hand 2,500 Cash at Bank 5,75,000 Commission Received 1,75,000 Rates, Taxes and Insurance 30,000 Discount (Dr.) 55,000 Discount (Cr.) 45,000 Purchases Return 50,000 Sundry Creditors 2,50,000 Interest Received 30,000 Sales 62,50,000 Repairing Charges 1,25,000 Book Debts 15,00,000 General Expenses 3,00,000 Rent 62,500 Wages 5,00,000 Purchases 48,00,000 Furnitures 1,20,000 Carriage and Freight 75,000 Sales Return 90,000 Delivery Van 5,00,000 Loan Advanced 6,00,000 Travelling Expenses 50,000 Office Salaries 6,25,000 Drawings 6,00,000