14. Following is the Trial Balance of Sanford at 31st March, 2019. Draw the final accounts from the balances there from: TRIAL BALANCE as at 31st march, 2019 Particulars Dr. (Rs.) Cr. (Rs.) Capital 1,50,000 Stock on 1st April, 2018 Cash at Bank Cash in Hand 30,000 10,000 5,000 Machinery Furniture Purchases 1,00,000 13,000 2,00,000 Wages 50,000 Carriage 33,000 Salaries 70,000 Discount Allowed 4,000 Discount Received 5,000 Advertising 50,000 Office Expenses 40,000 Sales 5,00,000 Sundry Debtors 90,000 Sundry Creditors 47,000 Input CGST/Ac 10,000 Input SGST/Ac 10,000 Input IGST/Ac 15,000 Output CGST A/c 8,000 Output SGST A/c 8,000 Output IGST A/c 12,000 Total 7,30,000 7,30,000 Value of Closing Stock on 31st March, 2019 was Rs. 50,000. OR