5) The following trial balance was extracted from the books of ABC Enterprises on 31 March 2019. Prepare Trading. Comprehensive income statement for the year ending 31 March 2019, and the Statement of Financial Position as at that date. Rs. Rs. Dr. Cr. Sales Purchases Inventory: 1 April 2018 210,420 108,680 9,410 Carriage outwards Carriage inwards 1,115 840 Returns inwards Returns outwards 4,900 3,720 Salaries and wages 41,800 Motor expenses 912 Rent 6,800 Sundry expenses Motor vehicles Fixtures and fittings Accounts receivable Accounts payable Cash at bank Cash in hand Drawings Capital Additional information Inventory at 31 March 2019 was Rs. 11,290. 318 14,400 912 23,200 14,100 4,100 240 29,440 18.827 247,067 247,067