11. The following is the Trial Balance of Mr. Anuradha as on 31st March 2019. Prepare Financial Statements from the following information.

Particulars Debit (Rs.) Credit (Rs.)

Stock on 1st April 2018 Purchases and Sales Returns Sundry Debtors and Sundry Creditors Bills Receivable and Bills Payable Drawings and Capital Cash in Hand Cash at Bank Discount Carriage on Purchase Carriage on Sales Bad-Debts Bad Debts Provision Furniture Furniture purchased on 1st January , 2019 Rent Salaries Commission Repairs Insurance Salaries Outstanding Motor Vehicle Travelling Expenses Trade Expenses Interest

62,000 3,15,000 3,700 80,000 12,100 30,000 24,800 32,800 2,600 7,500 1,200 2,400 10,000 6,000 10,000 25,000 2,300 3,600 75,000 6,000 5,000

4,48,000 2,500 43,000 4,300 2,00,000

3,800

3,000

2,400 5,000

5,000 7,17,000 7,17,000

Additional Information:- 1. Stock on 31st March, 2019 was valued at Rs.46,000. 2. Depreciate Furniture @ 15% p.a. and Motor vehicle at 20%. 3. Goods destroyed by fire Rs.15,000 and insurance company admitted a claim of Rs.5,000. 4. Write off Rs.2,000 as further bad debts and create a provision for doubtful debts @5% on debtors. Also provide 2% for discount on debtors. 5. Allow interest on capital @ 5% and Interest on drawings Rs.1,500. 6. Commission earned but not received Rs. 600. 7. Goods distributed as free samples Rs.1,300. (10)