A book-keeper has submitted to you the following Trial balance of Mr. Patel wherein the total of debit and credit balances is not equal:

Particulars	Debit Balance Rs	Credit Balance Rs
Capital		15,340
Cash in hand		60
Purchases	17,980
Sales		22,120
Cash at bank	1,770
Fixtures and Fittings	450
Freehold Premises	3,000
Lighting and Heating	130
Bills Receivable		1,650
Returns Inwards		60
Salaries	2,150
Creditors		3,780
Debtors	11,400
Stock (Apr 1, 2008)	6,000
Printing	450
Bills Payable	3,750
Rates, Taxes and Insurance	380
Discounts Received	890
Discounts Allowed		400
	48,350	43,410

1. You are required to redraft the Trial Balance correctly.
2. Prepare a Trading and Profit and Loss Account and a Balance Sheet after taking into account the following adjustments:
   1. Stock in hand on Mar 31, 2009 was valued at Rs 3,600
   2. Depreciate fixtures and fittings by Rs 50
   3. Rs 700 was due and unpaid in respect of salaries
   4. Rates and insurance has been paid in advance to the extent of Rs 80.

DO NOT COPY..NEED STEP BY STEP SOLUTION.