finance question:

5.Following is the Trial Balance of Mr. Khemchand a manufacturer. Prepare Manufacturing A/c., Trading A/c, Profit and Loss A/c and Balance Sheet- Particulars Particulars Stock(1 April 2013) Capital Account 83,720 Raw Materials 5,600 Sales 2,77,560 Work in Progress 14.500 R.D.D. 1,120 Finished goods 8,000 Sundry Creditors 17,600 Cash in Hand 2,000 Machinery 60,000 Drawings 5,000 Factory Power & Fuel 900 Office salaries 12,450 Manufacturing Wages 18,600 Carriage outwards 1,000 Furniture & Fixture 6,800 Carriage inwards 2,000 Rent (Factory '4) 8,000 Sundry debtors 43.200 Advertisement 1,550 Printing & Stationary 2,400 Factory Insurance 2,560 Purchase of Raw Material 1,65,900 Cash at Bank 17,060 Discount allowed 1,220 Sundry expenses 1.260 3,80,000 3,80,000 Adjustment: (i)Stock on 31" March 2014 was valued as: Raw Materials