A merchant has earned a Net Profit of Rs. 57,200 for the year ending 31st December., 2008. Other balances in his ledger are as under:

Rs. Rs.

Cash at Bank 4,800 Bill Payable 3,200 Cash in Hand 1,200 Creditors 61,300 Furniture and Fixtures 7,500 Loan 50,000 Debtors 80,100 Capital 3,32,300 Closing Stock 70,000 Motor Car 40,000 Building 1,50,000 Plant and Machinery 1,20,000 Bills Receivable 4,400 Investments Drawings 20,000 Drawings 6,000 Prepare his Balance Sheet as on 31st December, 2007.