5) The following is the trial balance of ABC Enterprises as at 31 March 2019. Draw up a set of financial Statements for the year ended 31 March 2019. Dr Cr Inventory: 1 April 2018 Sales Purchases Carriage inwards 52,800 276,400 141,300 1,350 Carriage outwards Returns outwards Wages and salaries 5,840 2,408 63,400 Rates 3,800 Selling expenses Sales commissions paid 714 1,930 Insurance 1,830 Sundry expenses Buildings Debtors 208 125,000 45,900 Creditors 24,870 Fixtures 1,106 Cash at bank 31,420 Cash in hand Drawings Capital Additional information 276 37,320 210,516 514,194 514,194 Inventory at 31 March 2019 was Rs. 58,440. Property plant and equipment (PPE) is depreciated at 10 percent per annum. Company has not purchased PPE during the year