Mr. Manoj keeps incomplete records. During the year 2014-15 the analysis of his cash book was as under:- (₹) (₹) Receipts from Debtors 6,20,200 Bank Overdraft (1-4-2014) 16,500 Cash Sales 2,08,000 Salaries 22,000 Additional Capital introduced 50,000 Rent 11,000 Miscellaneous receipts 1,800 Payment to Creditors 5,20,000 Bank Overdraft (31-3-2015) 2,500 Furniture purchased (1-10-2014) 75,000 Cash Purchases 2,10,000 General Expenses 8,000 Drawings 20,000 8,82,500 8,82,500 Assets and Liabilities as on: 1st April, 2014 ₹ 31st March, 2015 ₹ Sundry Debtors 62,000 ? Sundry Creditors 46,000 30,000 Stock 58,000 72,000 Furniture 25,000 ? Other Informations:(i) Credit sales during the year were ₹ 7,00,000(ii) Sales Returns were ₹ 10,000(iii) Discount allowed to debtors ₹ 8,400(iv) Discount received from creditors ₹ 6,000(v) Bad-debts written off during the year ₹ 11,400Adjustments:(i) Write off further bad-debts ₹ 2,000.(ii) Provide 5% for doubtful debts and 2% for discount on debtors and creditors.(iii) Charge 10% p.a. depreciation on furniture.(iv) One month salaries and one month rent was outstanding.Prepare Trading and Profit & Loss Account for the year ended 31st March, 2015 and a Balance Sheet as at that date.