Trial Balance of Chatter Sen on 31st March, 2018 revealed the following balances: ₹ ₹ Debit Balances: Debit Balances (Contd.): Plant and Machinery 90,000 Rent 2,000 Purchases 58,000 Advertisement 2,000 Sales Return 1,000 Cash at Bank 6,900 Opening Stock 40,000 Credit Balances: Discount Allowed 350 Capital A/c 1,10,000 Bank Charges 75 Sales 1,27,000 Sundry Debtors 45,000 Purchases Return 1,275 Salaries 6,800 Discount Received 800 Wages 10,000 Loan 5,000 Freight In 750 Sundry Creditors 20,000 Freight Out 1,200 Stock on 31st March, 2018 was valued at ₹ 35,000. Prepare Trading and Profit and Loss Account for the year ended 31st March, 2018 and Balance Sheet as at the date.