38. Following balances are extracted from the books of Shri Gopaldas Rathi, a sole trader, as on 31st March, 2016, prepare a Balance Sheet as on that date. Particulars Capital Goodwill 6,60,000 1,00,000 Creditors 1,50,000 Land & Building 3,70,000 Stock at the end of the year 1,80,000 Bills Payable 25,000 Furniture and Fixtures 80,000 Net profit during the year 1,60,000 Sundry debtors (Net) 1,60,000 Bills receivable 48,000 Cash in Hand and at Bank 32,000 Interest payable on Bank Loan 8,000 Investments 85,000 Outstanding salaries 12,000 Drawings 60,000 Loan from Bank 1,20,000 Pre-paid Tax (Sem1 Oct16 B/s 10,75,000) 20,000