On 31st March, 2017 the following Trial Balance was extracted from the books of Sh. Ghanshyam Das:- Dr. (₹) Cr. (₹) Capital Account 2,00,000 Debtors and Creditors 40,000 25,000 Loan on Mortgage 30,000 Interest on Loan 2,250 Discount 1,800 Stock on 1st April, 2016 20,000 Motor Vehicle 50,000 Cash at Bank 4,450 Investments 16,000 Wages 18,000 Land and Building 2,80,000 Bad-Debts 1,500 Purchases and Sales 2,50,000 4,80,000 Purchases and Sales Returns 12,000 10,000 Carriage Outward 8,000 Carriage Inward 6,500 Salaries 7,200 Outstanding Salaries 600 Rates, Taxes and Insurance 15,000 Advertising 5,000 General Expenses 6,400 Bills Receivable and Payable 7,500 5,400 Prepaid Insurance 3,000 7,52,800 7,52,800 Prepare Trading and Profit & Loss Account for the year ended 31st March, 2017 and Balance Sheet as at that date, after making adjustments for the following matters:1. Depreciate Land and Building at 2.5% and Motor Vehicles at 20%.2. Interest on Loan at 15% p.a. is unpaid for six months.3. Ghanshyam Das withdrew ₹ 2,000 for his private use. This amount was included in general expenses.4. Interest on Investments is receivable for full year 10%.5. Provide for Manager's Commission at 10% on Net Profit after charging such commission.6. Stock in hand on 31st March, 2017 was valued at ₹ 25,000 (Realisable value ₹ 22,000).