Prepare a Trading Account from the following particulars for the year ending 31st December, 2008:

Opening Stock 25,000 Purchases Returns 2,200 Purchases 70,000 Sales Return 3,600 Sales 1,80,000 Custom Duty 1,500 Wages 20,600 Gas, Fuel and Power 6,000 Carriage Inward 3,400 Dock Charges 800 Carriage Outward 2,000 Factory Lighting 9,600 Manufacturing Expenses 24,800 Office Lighting 500 Closing Stock is valued at Rs. 60,000.