The following balances were extracted from the books of Harish Chandra on 31st March, 2018: ₹ ₹ Drawings 15,000 Capital 2,45,000 Life Insurance Premium 5,000 Loan 78,800 General Expenses 25,000 Sales 6,53,600 Building 1,10,000 Purchases 4,70,000 Machinery 93,400 Motor Car 20,000 Stock on 1st April, 2017 1,62,000 Reserve Fund (Cr.) 9,000 Power 22,400 Commission (Cr.) 13,200 Insurance 13,150 Car Expenses 18,000 Wages 72,000 Bills Payable 38,500 Debtors 62,800 Cash 800 Creditors 25,000 Bank Overdraft 33,000 Input CGST A/c 15,000 Charity 1,050 Input SGST A/c 15,000 Bad Debts 5,500 Output IGST A/c 30,000 Stock on 31st March, 2018 was valued at ₹ 2,35,000.Prepare final accounts for the year ended 31st March, 2018.