From the following Trial Balance of Sh. Swamy Narain, prepare Trading and Profit & Loss Account for the year ended 31st March 2018 and a Balance Sheet as at that date : Dr. Balances ₹ Cr. Balances ₹ Opening Stock 50,000 Capital 20,00,000 Purchases 5,30,000 Sales 12,50,000 General Expenses 45,000 Sundry Creditors 1,36,000 Stationery 6,000 Trade Charges due but not paid 5,000 Wages 2,15,000 Outstanding Rent 4,000 Trade Charges 25,000 Bank Balance 45,000 Rent 44,000 Charity 5,000 Advertisement Expenses 30,000 Carriage on Sales 12,000 Bills Receivables 30,000 Sundry Debtors 2,20,000 Cash Discount 16,000 Cash in Hand 22,000 Furniture 1,00,000 Advance for Furniture 40,000 Plant & Machinery 6,00,000 Building 14,50,000 34,40,000 34,40,000 Adjustments:(i) Stock on 31 March, 2018 was valued at ₹ 60,000.(ii) A new machine was installed during the year costing ₹ 2,00,000 but it was not recorded in the books. Wages paid for its installation ₹ 10,000 have been debited to Wages Account.(iii) An advance of ₹ 10,000 given alongwith purchase order was wrongly recorded in purchases.(iv) General expenses include ₹ 20,000 paid for Wages.(v) Wages include a sum of ₹ 50,000 spent on the erection of a Scooter Stand for employees.(vi) Advance for Furniture is for furniture at proprietor's residence.(vii) Depreciate Furniture at 15%, Plant & Machinery at 20% and Building at 10%.(viii) Carry forward 2/3 of Advertisement Expenses as unexpired.(ix) A B/R of ₹ 20,000 was discounted with bank on 15 Nov. 2017, but not yet matured.