From the following information, prepare Profit and Loss Account of One Bank as on 31 March 2017: Items "000 2015-16 14.27 1.14 1.35 7.22 12 6,12 1.27 Interest and Discount Income from Investment Interest on balances with BB Commission, Exchange and Brokerage Profit on sale of investments Interest on Deposits Interest to BB "000 2016-17 21,65 1,12 1,77 7,12 822 8,99 1.29 Page 2 of 3 5,75 2.00 2.14 78 1.54 67 45 48 56 25 Payment to and Provision for employees Rent, taxes and lighting Printing and stationery Advertisement and publicity Depreciation Directors' fees Law charges Dividend to Ariston Company Postage, telegrams and telephones Repair and Maintenance Accrued Insurance expense 4,89 1,88 89 2.56 87 1,60 65 25 67 85 38 Other Information: The following items are already adjusted a. Tax provision 1.48 Provision for doubtful delts 92 Loss on sale of investments 12 Rebate on bills discounted 55 b. Appropriations 25% of profit is transferred to Statutory Reserves 5% of profit is transferred to Revenue Reserve