From the following Trial Balance of Ms. March 2019, prepare Trading and Profit & Loss Account and Balance Sheet [8] Particulars (1) Particulars (۲) Office expenses 300 Stock (opening) 9,000 Selling expenses General expenses 11,100 Plant & Machinery (1.4.2018) Plant & Machinery (addison 1.10.2018) 20,000 1,000 5.000 Rent, Rates and taxes Sundry creditors Sales Furniture and Fixtures Return inwards Printing and stationery Return outwards 1,000 Cash at Bank Purchases 90,000 Sundry debtors. 13,000 Reserve for doubtful debts 400 Rent for Promises Sublet 4,600 Insurance charges. 15,000 Administrative expenses Cash in hand 1,31,000 20,600 Drawings 6,000 6,000 Capital L_{m} 75,000 800 1,600 700 11,000 8,500 18,200 Adjustments: (i) Stock in hand at the end 14,000. (ii) Write off 600 as bad debts. (iii) Create 5% provision for bad and doubtful debts. (iv) Depreciate furniture and fixtures at 5% p.a. and Plant & Machinery at 20% p.a (v) Insurance prepaid was ₹100. (vi) A fire occurred in the godown and stock of the value of ₹ 5,000 was destroyed. It was insured and the insurance company admitted full claim