From the following balances taken from the books of Hari & Co., prepare Trading and Profit and Loss Account for the year ended 31st March, 2018 and Balance Sheet as at that date: ₹ ₹ Capital 3,50,000 Salaries 11,100 Building 1,87,500 Discount Allowed 3,000 Machinery 92,500 Interest on Investments 1,000 Debtors 35,000 Stock (1st April, 2017) 1,65,000 Investment 35,000 Bills Payable 50,000 General Expenses 8,000 Sales 6,35,000 Rent Paid 37,100 Purchases 4,68,500 Proprietor's Drawings 6,500 Wages 25,000 Electricity Charges 1,900 Cash in Hand 18,000 Carriage Inwards 8,500 Sundry Creditors 1,00,000 Cash at Bank 30,000 Returns Inward 4,500 Returns Outward 1,100 Closing Stock was valued at ₹ 1,82,100.