From the following particulars taken out from the books of Subhash General Store, prepare Trading and Profit & Loss Account for the year ended 31st March, 2017 and Balance Sheet as at the date:- Particulars ₹ Particulars ₹ Plant & Machinery on 1-4-2016 80,000 Rent 12,000 Plant & Machinery Purchased on 1-7-2016 20,000 Insurance Premium paid from 1-1-2017 to 31-12-2017 1,200 Sundry Debtors 1,20,000 Cash at Bank 5,400 Creditors 32,000 Wages 20,400 Furniture 5,000 Advertising 4,800 Motor Car 70,000 Carriage Inwards 10,200 Purchases 1,60,000 Carriage Outwards 2,000 Sales 2,80,000 Fuel and Power 15,700 Sales Returns 15,000 Manoj's Capital 3,50,000 Salaries 36,000 Manoj's Drawings 12,000 Opening Stock 60,000 Brokerage 700 Motor Car Expenses 6,000 Donation 5,100 Stationery 500 The following information is relevant:-1. Closing Stock ₹ 55,000. Stock valued at ₹ 10,000 was destroyed by fire on 18th March, 2017 but the Insurance Company admitted a claim of ₹ 6,800 only which was received in April, 2017.2. Stationery for ₹ 150 was consumed by the Proprietor.3. Goods costing ₹ 1,200 were given away as charity.4. A new Signboard costing ₹ 1,500 is included in Advertising.5. Rent is to be allocated 2/3rd to Factory and 1/3rd to Office.6. Depreciate machinery by 10% and Motor Car by 20%.