$1\mathrm{.}83$

$5.$ From the following Trial Balance extracted from the books of a sole Trader, prepare Trading and Profit and Loss Account for the year ended $31$st December, $2017$ and a Balance Sheet as on date. that date

$\backslash$table$[[$Particulars$,,],[$Capital$,$Dr$.(),$Cr$.()],[$Drawings$,,46,000],[$Purchases and sales,$3,000,],[$Returns$,90,000,1,30,000$