From the following trial balance of Monika Textiles as at 31st March, 2016, pass the necessary adjustment entries. Name of AccountsDebit (Rs.)Credit (Rs.)Stock at Commencement 15,00,000Purchases and Sales1,09,00,0001,80,00,000Manufacturing Wages 8,00,000Fuel,Power and Lighting 12,00,000Salaries 11,00,000Income Tax 5,50,000Loan to X (10% per annum) 5,00,000Interest on X's Loan 30,000Apprentice Premium 4,50,000Rent 4,00,000Rent Owing 60,000Furniture (Includes furniture of 1,00,000 purchased on 1st October, 2015) 5,00,000Bills Receivable and Bills Payable 6,00,000 1,60,000Plant 72,00,000Debtors and Creditors 28,00,000 13,00,000Capital 1,00,00,000Cash 19,50,000¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯3,00,00,000––––––––––––––––––––––––––––¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯3,00,00,000–––––––––––––––––––––––––––– Additional Information: (i) Closing stock was valued at Rs. 30,00,000. (ii) Goods worth Rs. 5,00,000 were sold and dispatched on 28th March, 2016 but no entry was passed to this effect. (iii) Goods costing Rs. 7,00,000 were purchased and included into stock but no entry was passed to record the purchases. (iv) Create a provision of 2% for discount on debtors. (v) Apprentice premium received on 1st April, 2015 was for 3 years. (vi) Depreciate furniture by 10% per annum. (vii) Salaries for the month of March, 2016 are still outstanding.