(9) Ram and Shyam are partners sharing Profits and Losses in the ratio of 2:3. Their ta balance as on 31 March, 2020 is given below. You are required to prepare Trading and Profit and Loss A/e for the year ending on 31 March, 2020 and a Balance Sheet on that date after taking into account the given adjustments. Trial Balance as on 31" March, 2020. Debit Balances Particulars Purchases Patent rights Building Stock (1.04.2019) Printing and Stationery Sundry Debtors Wages and Salaries Audit Fees Sundry Expenses Furniture 10% Investment (Purchased on 30.09.2019) Cash Provident Fund Contribution Carriage Inward General Expenses Amt. ? 98,000 Capitals: 4,000 Ram Shyam Credit Balances Particulars 1,00,000 15,000 Provident Fund 1,750 Creditors 35,000 Bank Loan 11,000 Sales 1,300 2,700 2,95,750 700 Reserve for Doubtful Debts 3,500 Purchase Return 8,000 10,000 4,000 800 Adjustments: (1) Closing stock is valued at cost 15,000 while its market price is 18,000, (2) On 31 March, 2020 stock of station