(b) The Cost Accountant of BASANTI DEVI RICE MILLS LTD. has arrived at a profit of 20,10,500 based on Cost Accounting Records for the year ended March 31, 2019. Profit as per Financial Accounts is # 22,14,100 As a Cost Auditor, you find the following differences between the Financial Accounts and Cost Accounts: Particulars Amount() (1) Profit on Sale of Fixed Assets 2,05,000 (2) Loss on Sale of Investments 33,600 (3) Voluntary Retirement Compensation included in Salary & Wages in F/A 50,25,000 (4) Donation Paid 75,000 5,08,700 32,02,430 Insurance Claim relating to previous year received during the year (6) Profit from Retail trading activity (7) Interest Income from Inter-Corporate Deposits (8) Decrease in value of Closing WIP and Finished goods inventory as per Financial Accounts 6,15,000 3,82,06,430 as per Cost Accounts 3,90,12,500 You are required to prepare a Reconciliation Statement between the two Accounts for the year ended March 31, 2019