Following is the trial balance of PQR company on 31st March 2018: Particulars Amount (Dr) Amount (Cr) Opening stock 32000 Purchases 230000 Sales 370000 Return inwards 25000 Return outward 18000 Carriage inwards 8000 Carriage outwards 5000 Rent 36000 Discount allowed 4000 Salaries 48000 Plant and machinery 180000 Furniture 30000 Drawings 9000 Sundry debtors 120000 Sundry creditors 175000 Capital 164000 Cash at bank 25500 TOTAL 727000 727000 Additional information: Value of the Closing stock is Rs. 63000. Bad debts of Rs. 5000 Rent received Rs. 6000 Depreciation on: Plant and machinery @10% and furniture @5% Prepare Trading a/c and