From the following balances, prepare Trading, Profit and Loss A/c and a Balance Sheet as at 31st March 2018:- Particulars ₹ Particulars ₹ Stock (1st April 2017) 20,000 Goodwill 16,000 Purchases 2,92,000 Furniture and Fittings 58,000 Fuel and Power 34,000 Repair Charges 2,900 Capital 1,60,000 Bank 18,000 Sales 5,90,000 Salaries 1,10,000 Rent 10,000 General Expenses 18,000 Returns Inwards 16,000 Debtors 2,30,000 Cash Discount allowed 15,000 Creditors 1,35,000 Cash Discount received 19,000 Output CGST 5,000 Drawings 58,100 Output SGST 5,000 Input CGST 8,000 Input SGST 8,000 Take the following adjustments into account:(a) General expenses include ₹ 5,000 chargeable to Furniture purchased on 1st October 2017.(b) Create a provision of 5% on debtors for Bad and Doubtful Debts after treating ₹ 30,000 as a Bad-debt.(c) Depreciation on Furniture and Fittings for the year is to be at the rate of 10% per annum.(d) Closing Stock was ₹ 40,000, but there was a loss by fire on 20th March to the extent of ₹ 8,000. Insurance Company admitted the claim in full.(e) (I) Goods costing ₹ 2,500 were used by the proprietor. (II) Goods costing ₹ 1,500 were distributed as free samples.Goods were purchased paying CGST and SGST 6% each.