The following are the balances as on 31st March, 2019 extracted from the books of Dass: ₹ ₹ Sales 9,20,000 Postage and Courier 6,200 Purchases 6,83,000 Miscellaneous Expenses 9,000 Returns Inward 13,000 Bad Debts 4,000 Returns Outward 22,000 Debtors 2,20,000 Stock on 1st April, 2018 1,76,000 Creditors 1,28,000 Carriage Inwards 24,000 Loan from Sahil 50,000 Rent 22,000 Capital 5,25,000 Discount 37,500 Drawings 19,100 Printing 7,200 Business Premises 3,90,000 Insurance 5,000 Office Furniture 15,000 Travelling Expenses 14,000 The stock on 31st March, 2019 was valued at ₹ 2,40,000.You are required to prepare Trading Account, Profit and Loss Account and Balance Sheet as at 31st March, 2019.