From the following Trial Balance of Ramesh, prepare Trading, Profit and Loss Account for the year ending 31st March, 2019 and a Balance Sheet as on that date:​ Heads of Accounts Dr. (₹) Cr. (₹) Drawings 15,000 Capital 3,50,000 Plant and Machinery 2,05,000 Debtors 50,000 Creditors 28,000 Returns Inward 8,000 Returns Outward 7,000 Discount Allowed 7,000 Discount Received 6,000 Commission 15,000 Interest on Bank Loan 12,000 Furniture 55,000 Provision for Doubtful Debts 13,000 Wages 50,000 Salaries 45,000 Advertisement 15,000 Rent and Taxes 13,000 Purchases 2,60,000 Sales 4,00,000 Stock on 1st April, 2018 70,000 Carriage 5,000 Land and Building 98,000 Cash in Hand 8,000 Cash at Bank 20,000 10% Bank Loan as on 1st April, 2018 1,50,000 Input CGST 9,000 Input SGST 9,000 Output IGST 15,000 Total 9,69,000 9,69,000 ​ Adjustments:(i) Cost of stock on 31st March, 2019 was ₹ 37,000. However, its market value was ₹ 35,000.(ii) Wages outstanding were ₹ 6,000 and salaries outstanding were ₹ 5,000 on 31st March, 2019.(iii) Depreciate Land and Building 212%, Plant and Machinery 10% p.a. and Furniture 15% p.a.(iv) Purchase includes purchase of machinery for ₹ 10,000 on 1st October, 2018.(v) Debtors include bad debts of ₹ 2,000. Maintain a provision for doubtful debts 10% on Debtors.