From the following balances prepare Final Accounts as at 31st March 2017:- Particulars (₹) Particulars (₹) Stock 1-4-2016 23,500 Freight In 1,100 Purchases 46,800 Freight Out 3,000 Sales 1,30,000 Rent (Factory 1/3, Office 2/3) 7,500 Productive Expenses 27,000 Legal Expenses 800 Unproductive Expenses 5,800 Miscellaneous Receipts 500 Trade Expenses 1,200 Sundry Debtors 30,000 Returns In 6,600 Sundry Creditors 16,100 Returns Out 2,800 Donation 600 Loose Tools 7,200 Bad-Debts 4,750 Trade Marks 5,000 Bad-Debts Recovered 4,000 Discount Cr. 2,100 Bank Charges 2,800 Salaries 9,600 Loan on Mortgage 20,000 Fixed Deposit with Punjab National Bank 10,000 Interest on Loan 2,400 Cash in Hand 1,300 Motor Vehicles 50,000 Leasehold Land 60,000 Capital 1,37,450 Life Insurance Premium 6,000 Value of Closing Stock was ₹ 36,500 on 31st March, 2017.