The following balances were extracted from the books of Shri Krishan Kumar as at 31st March, 2017: Dr. (₹) Cr. (₹) Capital 24,500 Drawings 2,000 General Expenses 2,500 Buildings 11,000 Machinery 9,340 Stock (1-4-2016) 16,200 Power 2,240 Taxes and Insurance 1,315 Wages 7,200 Sundry Debtors 6,280 Sundry Creditors 2,500 Charity 105 Bad-debts 550 Bank Overdraft 11,180 Sales 65,360 Purchases 47,000 Scooter 2,000 Scooter Expenses 500 Bad-debts Provision 900 Commission 1,320 Trade Expenses 1,280 Bills Payable 3,850 Cash 100 1,09,610 1,09,610 Adjustments:-(i) Stock on 31st March, 2017 was valued at ₹ 23,500.(ii) 15th of general expenses and taxes & insurance to be charged to factory and the balance to the office.(iii) Write off a further Bad-debts of ₹ 160 and maintain the provision for Bad-debts at 5% on Debtors.(iv) Depreciate Machinery at 10% and Scooter by ₹ 240.(v) Provide ₹ 700 for outstanding interest on Bank Overdraft.(vi) Prepaid Insurance is to the extent of ₹ 50.(vii) Provide for Manager's Commission at 10% on the Net Profit after charging such Commission.Prepare final accounts for the year ended 31st March, 2017 after giving effect to the above adjustments.