Prepare Trading and Profit & Loss Account for the year ended 31st March, 2017 and Balance Sheet as at that date from the following Trial Balance:- Dr. (₹) Cr. (₹) Capital 10,000 Cash 1,500 Bank Overdraft 2,000 Purchases and Sales 12,000 15,000 Returns 1,000 2,000 Establishment Expenses 2,200 Taxes and Insurance 500 Bad-debts and Bad-debt Provision 500 700 Debtors and Creditors 5,000 2,000 Commission 500 Deposits 4,000 Opening Stock 3,000 Drawings 1,400 Furniture 600 B/R and B/P 3,000 2,500 34,700 34,700 Adjustments:-1. Salaries ₹ 100 and taxes ₹ 200 are outstanding but insurance ₹ 50 is prepaid.2. Commission ₹ 100 is received in advance for next year.3. Interest ₹ 210 is to be received on Deposits and Interest on Bank overdraft ₹ 300 is to be paid.4. Bad-debts provision is to be maintained at ₹ 1,000 on Debtors.5. Depreciate furniture by 10%.6. Stock on 31st March, 2017 was valued at ₹ 4,500.