Mr. Asif Ali, a retail trader, who keeps Incomplete Records gives you the following information for the year 2011-12: Summary of Cash Transactions (₹) (₹) Received from Debtors 38,000 Bank Overdraft on 1-4-2011 2,500 Cash Sales 26,500 Paid to Creditors 31,200 Miscellaneous Income 300 Carriage inwards 800 Salaries 12,400 Advertisement 700 Cash Purchases 16,000 Balance at Bank on 31-3-2012 1,200 64,800 64,800 The Assets and Liabilities were as follows: 31st March 2011 ₹ 31st March 2012 ₹ Stock 15,000 12,000 Fixed Assets 25,000 25,000 Sundry Debtors 12,000 ? 8,600 ? Other Informations:(1) Credit Sales during the year were ₹ 35,100.(2) Sales returns ₹ 800.(3) Credit Purchases during the year were ₹ 30,000.(4) Discount allowed to Debtors ₹ 300.(5) Discount received from Creditors ₹ 130.Adjustments:-(1) Make a provision for doubtful debts 5% on Debtors.(2) Also make a provision for discount 2% on Debtors.Prepare his Trading, P & L A/c and a Balance Sheet as at 31st March, 2012.