18. The following is the Trial Balance of Ruby Ltd.

Credits	Rs.	Debits	Rs.
Capital 10,000 shares of 10 each	1,00,000	Calls-in-arrears	6,400
Bad debts provision	2,400	Land	10,000
Sales	85,000	Building	25,000
Discount	750	Plant	15,000
Purchase Returns	3,400	Furniture	3,200
Creditors	13,200	Carriage inwards	2,300
Securities premium	6,000	Wages	21,400
General Reserve	24,000	Salaries	4,600
		Sales Returns	2,700
		Bank Charges	1,300
		Discount	550
		Coal, gas and water	700
		Rates and Taxes	800
		Purchases	50,000
		Bills Receivable	1,200
		Printing	4,900
		Debtors	42,800
		Opening Stock	25,000
		Fire Insurance	400
		Cash	16,500
	2,34,750		2,34,750

Prepare trading, profit and loss account and Vertical Balance Sheet after taking into account the following adjustments:

1. Value of closing stock was Rs. 30,000.
2. Outstanding liabilities were: Wages- Rs. 3,200, Salaries- Rs. 500, Rates and Taxes- Rs. 200.
3. Fire insurance prepaid was Rs. 120.
4. Provision to be made at 5% on debtors for Bad debts.
5. Depreciation to be charged on Buildings at 2 %, Plant at 10% and Furniture at 10% p.a.