From the following balances of the Ledger of Sh. Akhileshwar Singh, prepare Trading and Profit & Loss Account and Balance Sheet :- Dr. ₹ Cr. ₹ Stock on 1-4-2016 30,000 Stock on 31-3-2017 46,200 Purchases and Sales 2,30,000 3,45,800 Returns 12,500 15,200 Commission on Purchases 1,200 Freight and Carriage 26,000 Wages and Salary 10,800 Fire Insurance Premium 820 Business Premises 40,000 Sundry Debtors 26,100 Sundry Creditors 26,700 Goodwill 8,000 Patents 8,400 Coal, Gas and Power 12,100 Printing and Stationery 2,100 Postage 710 Travelling Expenses 4,250 Drawings 7,200 Depreciation 1,000 General Expenses 8,350 Capital 89,760 Investments 8,000 Interest on Investments 800 Cash in Hand 2,570 Banker's Account 5,200 Commission 4,600 4,400 Loan on Mortgage 30,000 Interest on Loan 3,000 B/P 2,280 B/R 4,540 Income Tax 3,000 Horses and Carts 20,300 Discount on Purchases 1,600 5,21,740 5,21,740