6. The following is the trial balance of a trader as on 31 Chaitra. Particulars Credit Rs. Opening stock. Purchases Machinery Wages Debtors. Insurance Carriage Salaries Bad debts Fumiture Rent Cash Sales Capital Creditors Interest received Total.. Debit Rs. 1,00,000 9,00,000 1,50,000 30,000 70,000 10,000 5,000 40,000 5,000 50,000 20,000 45,000 10,50,000 2,00,000 1,50,000 25,000 14,25,000 14,25,000 Additional Information: i. Closing stock: Rs. 2,10,000 ii. Pre-paid insurance: Rs. 2,000 iii. Wages due: Rs. 5,000 iv. Depreciate machinery: @ 10% p.a. Additional bad debts: Rs. 4,000 vi. Rent due for two months V. NS OF PRIAL ACC Required: Trading account Profit and loss account (c) Balance sheet An GP Rs. 220.000 (b) NP Rs. 149.000 (c) B/S Total Rs. 508.000