The following are the balances extracted from the books of Mr. A. Mukhopadhyay. Prepare a Trial Balance as on 31st March, 2018: ₹ ₹ Cash 2,000 Sundry Creditors 40,000 Capital 80,000 Investment 8,000 Purchases 85,000 Plant and Machinery 15,000 Sales 1,08,400 Building 20,000 Purchases Return 6,000 Furniture 6,000 Sales Return 4,000 Electricity 700 Transportation 1,800 Postage 400 Discount Allowed 500 Drawings 8,000 Printing 5,000 Salaries 6,000 Sundry Debtors 70,000 Travelling Expenses 2,000 Input CGST A/c 2,500 Output CGST A/c 1,500 Input SGST A/c 2,500 Output SGST A/c 1,500 Input IGST A/c 4,000 Output IGST A/c 6,000