1. From the following particulars, prepare a Statement of profit and loss for the year ending March 2023, showing a profit before tax as per Schedule III of the Companies Act - 2013. PARTICULARS Plant and Machinery Land Depreciation on Plant and Machinery Purchases (Adjusted) Closing stock Wages Sales (Net) Salaries Bank overdraft 10% debentures (issued on 1st April, 2022) Equity share capital - shares of Rs. 100 each (fully paid) Preference share capital - 1,000; 6% shares of Rs. 100 each (fully paid) (Z.) 1,60,000 6,74,000 16,000 4,00,000 1,50,000 1,20,000 80,000 (Z.) 10,00,000 2,00,000 1,00,000 2,00,000 1,00,000 16,00,000 16,00,000 1. From the following particulars, prepare a Statement of profit and loss for the year ending March 2023, showing a profit before tax as per Schedule III of the Companies Act - 2013. PARTICULARS Plant and Machinery Land Depreciation on Plant and Machinery Purchases (Adjusted) Closing stock Wages Sales (Net) Salaries Bank overdraft 10% debentures (issued on 1st April, 2022) Equity share capital - shares of Rs. 100 each (fully paid) Preference share capital - 1,000; 6% shares of Rs. 100 each (fully paid) (Z.) 1,60,000 6,74,000 16,000 4,00,000 1,50,000 1,20,000 80,000 (Z.) 10,00,000 2,00,000 1,00,000 2,00,000 1,00,000 16,00,000 16,00,000