The following balances were extracted from the books of Mr. Din Dayal as at 31st March, 2019: Particulars ₹ Particulars ₹ Stock at the beginning 41,000 Purchases 2,20,000 Rent 9,600 Sales 2,80,000 Salary 20,000 Returns (Dr.) 6,000 Bad-Debts 400 Returns (Cr.) 2,000 Provision for Doubtful Debts 3,000 Carriage Inward 3,500 Travelling Expenses 1,400 Carriage Outward 500 Insurance Premium 1,800 Capital 1,75,000 Proprietor's Withdrawals 4,000 Loan (Cr.) 20,000 Telephone Charges 7,300 Debtors 40,000 Printing and Advertising 5,000 Creditors 27,000 Commission (Cr.) 6,000 Investments 5,000 Rent from Sublet 4,800 Interest on Investments 600 Land and Building 1,40,000 Furniture 10,000 Cash 2,900 Prepare Trading and Profit & Loss Account for the year and a Balance Sheet as at 31st March, 2019, after taking into account the following:(1) Stock was valued at ₹ 75,000 on 31st March, 2019. You are informed that a fire occurred on 28th March, 2019 in the godown and stock of the value of ₹ 10,000 was destroyed. Insurance Company admitted a claim of 75%.(2) One-third of the commission received is in respect of work to be done next year.(3) Create a provision of 5% for Doubtful Debts.(4) 50% of Printing and Advertising is to be carried forward as a charge in the following year.(5) ₹ 900 is due for interest on loan.(6) Provide for Manager's Commission at 10% on Net Profit before charging such commission.