From the following trial balance of Moon Bank, prepare the profit and loss account and the balance sheet for the year ended 31/12/2019. (10 marks) Particulars OMR OMR Capital 6,000 2,400 Money at call and short notice Reserve fund 2,100 Cash in hand 1,950 Deposits 7,500 Cash at bank 2,850 Borrowing from NBO 1,500 2,700 Investments in government securities Secured loans 4,500 Cash credit 1,500 1,740 Premises less depreciation 360 Furniture less depreciation Rent 15 180 Interest and discount 2,400 210 Commission and brokerage 900 Interest paid on deposits Salary 450 150 Interest paid on borrowings Audit fees 54 Operating expenses 321 Total 19,890 19,890 Adjustments: (i)Provide OMR 60 for doubtful debts (ii) Provide OMR 30 for rebate on bills discounted (iii) Acceptance and endorsements on behalf of customers amounting to OMR 1,200 (iv)Provide OMR 180 for taxes