From the following Trial Balance of Shubho, prepare final accounts for the year ended 31st March, 2019 and Balance Sheet as at that date: Particulars Dr. Balances (₹) Cr. Balances (₹) Land and Building 50,000 Purchases (Adjusted) 2,10,000 Stock (31st March, 2019) 45,000 Returns Inward 1,500 Returns Outward 2,500 Wages 45,300 Salaries 39,000 Office Expenses 15,400 Carriage Inwards 1,200 Carriage Outwards 2,000 Discount allowed 750 Discount received 1,200 Bad Debts 1,200 Sales 3,85,000 Capital Account 1,15,000 Chatterji's Loan A/c (taken on 1st Oct., 2018 18% p.a. 25,000 Insurance 1,500 Commission 1,500 Plant and Machinery 50,000 Furniture and Fixtures 20,000 Bills Receivable 20,000 Sundry Debtors 40,000 Sundry Creditors 25,000 Cash at Bank 16,000 Office Equipments 12,000 Bills Payable 12,350 Expenses Payable 3,300 Total 5,70,850 5,70,850 ​ The following adjustments be taken care of:(i) Depreciate Land and Building 6%, Plant and Machinery 10%, Office equipments 20% and Furniture and Fixtures 15%.(ii) Calculate Provision for Doubtful Debts at 2% on Sundry Debtors.(iii) Insurance premium includes ₹ 250 Insurance Premium paid in advance.(iv) Provide salary to Shubho ₹ 15,000 p.a.(v) Outstanding Salaries ₹ 11,500.(vi) 10% of the final profit is to be transferred to General Reserve.