Prepare a trading and profit and loss account of M/s Green Club Ltd. for the year ending March 31, 2017. from the following figures taken from his trial balance : Account Title Amount Rs Account Title Amount Rs Opening stock 35,000 Sales 2,50,000 Purchases 1,25,000 Purchase return 6,000 Return inwards 25,000 Creditors 10,000 Postage and Telegram 600 Bills payable 20,000 Salary 12,300 Discount 1,000 Wages 3,000 Provision for bad debts 4,500 Rent and Rates 1,000 Interest received 5,400 Packing and Transport 500 Capital 75,000 General expense 400 Insurance 4,000 Debtors 50,000 Cash in hand 20,000 Cash at bank 40,000 Machinery 20,000 Lighting and Heating 5,000 Discount 3,500 Bad debts 3,500 Investment 23,100 3,71,900 3,71,900 Adjustments1. Depreciation charged on machinery 5% p.a.2. Further bad debts Rs 1,500, discount on debtors 5% and make a provision on debtors 6%.3. Wages prepaid Rs 1,000.4. Interest on investment 5% p.a.5. Closing stock 10,000.