Additional information: (i) Advance income -tax in May Rs.4, 000, Purchase Plant in April Rs.10, 000. (ii) Rent Rs. 300 payable each month not included in wages and expenses. (iii) 10% of purchases and sales are on cash basis. (iv) Credit purchases are paid after one month and credit sales are collected after 2 months. Time-lag in wages and expenses 1/2 month. (v) Cash balance on 1st April Rs.13, 000. Additional information: (i) Advance income -tax in May Rs.4, 000, Purchase Plant in April Rs.10, 000. (ii) Rent Rs. 300 payable each month not included in wages and expenses. (iii) 10% of purchases and sales are on cash basis. (iv) Credit purchases are paid after one month and credit sales are collected after 2 months. Time-lag in wages and expenses 1/2 month. (v) Cash balance on 1st April Rs.13, 000