a1. From the following information in Trial balance prepare Profit and Loss Account and Balance Sheet of the company as on 31st December 2018. (15 marks) Particulars Capital Purchases Purchase Returns Sales Sales Returns Dr. Amount (Dhs) Cr. Amount (Dhs) 300,000 150,000 8,000 300,000 15,000 90,000 64,000 30,000 20,000 Opening Stock Cash in Hand Salaries General Expenses Discount received Commission received Drawings Wages Carriage on Purchases Creditors Debtors 20,000 30,000 5,000 10,000 4,000 100,000 140,000 180,000 50,000 200,000 Machinery Furniture Land and Building Bank Loan 200,000 958,000 958,000 Closing Stock is 200,000 dhs