$3.$ For the following balances extracted from a trial balance, prepare a trading account. $10$

Particulars Amount in Rs$.$

Stock on $1-1-202270700$

Returns inwards $3000$

Returns outwards $3000$

Purchases $102000$

Debtors $56000$

Creditors $45000$

Carriage inwards $5000$

Carriage outwards $4000$

Import duty on materials received from abroad $6000$

Clearing charges $7000$

Rent of business shop $12000$

Royalty paid to extract materials $10000$

Fire insurance on stock $2000$

Wages paid to workers $8000$

Office salaries $10000$

Cash discount $1000$

Gas, electricity, and water $4000$

Sales $250000$