A Farm presents the following trial balance for the year ended 31.3.1996: $. $ Agricultural equipment 18,00,000 Land 25,00,000 Capital 45,00,000 Cash and bank 90,000 Receivables 6,40,000 Loan from bank 10,00,000 Wiing stock of crop 5,00,000 Opening stock of fertiliser 2,20,000 Opening stock of livestock 4,00,000 Sales of livestock 11,00,000 Purchase of livestock 2,30,000 Farm workers' wages 1,60,0 Farm electricity 30,000 Farm manager's salary 1,20,000 Livestock feed purchase 4,70,000 Sales of crops 22,50,000 payables 90,000 Administrative expenses 40,000 Interest 1,20,000 Crop insurance 40,000 Farm house 6,80,000 Purchase of fertiliser 6,00,000 Crop processing expenses 3,00,000 Depreciation is to be charged on agricultural equipment @ 10% and on farm house @ 5%. The former is to be borne fully by the crop account while the latter is to be equally shared by the crop account and the livestock account. Livestock account is to bear 25% of all manpower cost. During the year, crop worth $. 50,000 grown on the farm was used as food for livestock. The closing stock of crop, fertiliser, livestock and feed amounts to $. 2,00,000, $. 2,40,000, $. 3,20,000 and $. 20,000 respectively. Loan is used for crops and livestock in the ratio of 2:1 On the basis of the foregoing information, prepare the Crop and Livestock account, the Profit and Loss account and the Balance Sheet.