The following balances were extracted from the books of Modern Traders as at 31st March, 2017:- Particulars (₹) Particulars (₹) Capital Account 85,000 Printing and Stationery 800 Drawings Account 5,000 Sundry Creditors 23,000 Plant and Machinery 40,000 Sales 1,20,000 Stock on 1-4-2016 15,000 Postage 800 Purchases 82,000 Bad-Debts 400 Sundry Debtors 20,600 Provision for Doubtful Debts 800 Furniture 5,000 Discount received 400 Freight Inward 2,000 Rent Revenue 1,200 Carriage Outward 500 Insurance 700 Rent, Rates and Taxes 4,600 Salaries 20,000 Wages 1,300 Cash in Hand 6,200 Cash at Bank 25,500 Prepare Final Accounts for the year ended 31st March, 2017 after taking into account the following:(i) Stock on 31st March, 2017 was valued at ₹ 15,000.(ii) Goods costing ₹ 6,000 were sent to a customer on "Sale on Return basis" for ₹ 7,200 on 26th March, 2017 and had been recorded in the books as actual sales.(iii) Provision for Doubtful Debts is to be maintained at 5% of the Debtors.(iv) Prepaid Insurance was ₹ 100.(v) Provide Depreciation on Plant and Machinery 10% and on Furniture 5%.