From the following Trial Balance of Mr. Alok, prepare Trading and Profit & Loss Account for the year ending 31st March, 2019, and a Balance Sheet as at that date:- Dr. Balances (₹) Cr. Balances (₹) Drawings 5,275 Capital 59,700 Bills Receivable 4,750 Loan at 8% p.a. (on.1.4.2018) 10,000 Machinery 14,400 Commission Received 2,820 Debtors (including X for dishonoured Bill of ₹ 1,000) 30,000 Creditors 29,815 Wages 20,485 Sales 1,78,215 Returns Inward 2,390 Purchases 1,28,295 Rent 2,810 Stock (1.4.2018) 44,840 Salaries 5,500 Travelling Expenses 945 Insurance 200 Cash 9,750 Repairs 1,685 Interest on Loan 500 Discount Allowed 2,435 Bad-Debts 1,810 Furniture 4,480 2,80,550 2,80,550 The following adjustments are to be made:(i) Stock in the shop on 31st March, 2019 was ₹ 64,480.(ii) Half the amount of X's Bill is irrecoverable.(iii) Create a provision of 5% on other debtors.(iv) Wages include ₹ 600 for erection of new Machinery.(v) Depreciate Machinery by 5% and Furniture by 10%.(vi) Commission includes ₹ 300 being Commission received in advance.