From the following Trial Balance extracted from the books of Mr. Karuna Sagar, prepare a Trading and Profit & Loss A/c for the year ended 31st March, 2019 and a Balance Sheet as at that date: Dr. Balances (₹) Cr. Balances (₹) Purchases 3,30,000 Sales 5,30,000 Rent Paid 7,480 Returns 8,000 Wages 33,000 Trade Creditors 37,000 Salaries 30,800 Discount 3,000 Power 5,400 Capital 2,00,000 Stock on 1-4-2018 15,000 Miscellaneous Income 3,060 Stock on 31-3-2019 36,000 Charity 500 Debtors 53,000 Furniture 8,000 Motor Car 2,00,000 Motor Car Expenses 18,000 Insurance 3,600 Unexpired Insurance 600 Drawings 5,000 Cash Balance 34,680 7,81,060 7,81,060 Informations:- (i) Goods Costing ₹ 2,000 were taken away by the proprietor for his personal use and goods costing ₹ 1,500 were given away as charity.(ii) Expenses for wages, rent and salaries are uniform throughout the year and those for March have not been paid.(iii) Provide 10% depreciation on Furniture and 20% on Motor Car.(iv) Provide for Manager's Commission at 10% on Net Profit after charging such Commission.