From the following Trial Balance extracted from the books of S. Sujan Singh, prepare a Trading and Profit & Loss Account for the year ended 31st March, 2016 and a Balance Sheet as at that date: Dr. (₹) Cr. (₹) Capital Account 90,000 Drawings Account 6,480 Land and Buildings 25,000 Plant & Machinery 14,270 Furniture & Fixtures 1,250 Carriage (Inwards) 4,370 Wages 21,470 Salaries 4,670 Bad-Debts Provision (as on 1st April, 2015) 2,470 Sales 91,230 Sales Returns 1,760 Bank Charges 140 Coal, Gas and Water 720 Rates & Taxes 840 Discount Account (Balance) 120 Purchases 42,160 Purchases Returns 8,460 Bills Receivable 1,270 Trade Expenses 1,990 Sundry Debtors 37,800 Sundry Creditors 12,170 Stock (1st April, 2015) 26,420 Miscellaneous Receipt 500 Fire Insurance 490 Cash at Bank 13,000 Cash in Hand 850 2,04,950 2,04,950 Adjustments:-1. Carry forward the following unexpired amounts:- (i) Fire Insurance ₹ 125 (ii) Rates and Taxes ₹ 240 2. Transfer to Building Account ₹ 3,000 from purchases and ₹ 2,000 from wages, representing cost of material and labour spent on additions to Building made during the year.3. Charge Depreciation on Land and Buildings at 2.5% and on Plant & Machinery at 10%.4. Make a Provision of 5% on Sundry Debtors for Bad-debts.5. Charge 5% Interest on Capital but not on Drawings.6. The value of Stock as on 31st March, 2016 was ₹ 29,390.