Following information is extracted from the books of a business concern on 31st December 2020. Particulars Rs. Particulars Rs. Opening stock of material 13,000 Closing stock of material 12,000 Plant and Machinery 100,000 Bank charges 5,453 Cash in hand 12,800 Capital 300,000 Financial expenses 8,000 Gross purchases 50,000 Creditors 54,000 Return outwards 10,000 Debtors 20,000 Return inwards 5,000 Cost of goods sold 35,000 Net sales 85,000