From the following Trial Balance prepare Trading and Profit & Loss Account for the year ended 31st March, 2017 and Balance Sheet as at that date:- Dr. (₹) Cr. (₹) Stock 1st April, 2016 22,300 Purchases and Purchase Return 2,30,000 5,200 Freehold Premises 1,00,000 Incidental Trade Exp. 11,200 Insurance 1,850 Audit Fees 800 Commission Received 2,700 Interest 1,400 Debtors and Creditors 32,400 24,830 Wages 30,200 Salaries 15,200 Capital 1,50,000 Drawings 12,000 Income-Tax 3,600 Investments 8,000 Discount allowed & received 7,500 4,200 Sales Return & Sales 6,400 3,17,400 B/R 5,200 Office Furniture 9,000 Rent 2,600 Cash in hand 5,080 Bank Balance 7,600 5,08,330 5,08,330 Adjustment:-1. Stock at 31st March 2017 is ₹ 70,000.2. Write of 5% Depreciation on Freehold Premises and 20% on office furniture.3. Commission earned but not received ₹ 500.4. Interest earned ₹ 600.5. ₹ 200 for rent have been received in advance.6. Charge interest on Capital 6% and ₹ 500 on Drawings.