From the following information in Trial balance prepare Trading, Profit and Loss Account and Balance Sheet of the company as on 31^st December 2020.

Particulars	Dr. Amount (Dhs)	Cr. Amount (Dhs)
Capital Purchases Purchase Returns Sales Sales Returns Opening Stock Cash in Hand Salaries Rent Commission received Drawings Wages General Expenses Creditors Debtors Machinery Furniture Land and Building Bank Loan	200,000 50,000 90,000 65,000 35,000 30,000 20,000 50,000 15,000 100,000 65,000 50,000 170,000	300,000 10,000 310,000 20,000 145,000 155,000
	940,000	940,000

• Closing Stock is 320,000 dhs