B. Prepare Trading and Profit and Loss account from the following information for the year 31st December 2015 Opening stock 5,500 Return outward 1,500 Purchases 18.400 Retum inward 900 Manufacturing wages 4.400 General expenses 700 Sales 42.000 Discount allowed 800 Carriage inward 600 Discount Received 500 Carriage outward 700 Interest Received 450 Factory Rent 2000 Closing Stock 8700 Office Rent 1200