3. The following balances are extracted from the books of Kautilya & Co. on 31st March, 2021, the amount in kshs. Stock on April, 1 500 Commission (Cr.) 200 Bills receivable 2,250 Returns Outwards 250 Purchases 19,500 Trade Expenses 100 Wages 1,400 Office Fixtures 500 Insurance 550 Cash in Hand 250 Sundry Debtors 15,000 Cash at Bank 2,375 Carriage Inwards 400 Rent & Taxes 550 Commission (Dr.) 400 Carriage Outwards 725 Interest on Capital 350 Sales 25,000 Stationary 225 Bills Payable 1,500 Returns Inwards 650 Creditors 9,825 Capital 8,950 Required prepare the Trading and Profit and Loss Account and a Balance Sheet as at 31st march 2021