Bharat Petroleum Corporation Limited is an Indian government-owned oil and gas corporation. It is under the ownership of Ministry of Petroleum and Natural Gas, Government of India, headquartered in Mumbai, Maharashtra. It operates two large refineries in Kochi and Mumbai. The trial balance of BPCL as on 31.3.2021 is given below: Trial Balance as on 31-3-2021 Ledger Account Dr. Cr. (Rs. in Crores) (Rs. in Crores) Equity Share Capital (400 Shares) 4,000 Other Income 221 Property, plant and Equipment 9,545 Trade Payables 1,458 Other current assets 25 Salaries and Wages 658 Reserves and Surplus 7,825 Depreciation 358 Cash and Cash Equivalents 245 Purchase of stock-in-trade 546 Intangible assets 3,879 Inventories 2,268 Non-current Liabilities 2.951 Finance costs 112 Trade Receivables 1,678 Revenue from operations 7,564 Cost of Material Consumed 1,458 Other Expenses 847 Profit and Loss (1.4.2020 938 Current Investments 3,458 Changes in inventories of finished goods (120) Total 24,957 24,957 Adjustments (Rs.in Cr.): (). Corporate Tax @ 30% (11). Outstanding Salaries Rs.42. (ii). Depreciation on Equipment @ 10% per annum and (iv). Proposed dividend Rs. 2 per Share. 24,957 24,957 Adjustments (Rs.in Cr.): (). Corporate Tax @ 30% (i). Outstanding Salaries Rs.42. (ii). Depreciation on Equipment @ 10% per annum and (iv). Proposed dividend Rs.2 per Share. NOTE: Answer the following questions in separate pages. Mark each question number on every page. a. Statement of Profit and Loss for the year ending 31.3.2021- 5 Marks b. Prepare relevant Notes and Calculate Earnings per Share - 5 Marks c. Balance Sheet as on 31.3.2021 with relevant notes - 5 Marks u