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a) Adjusting Entries (2.5 marks) b) Income Statement for the year ended March 31, 2019 (2.5) c) Profit and Loss Appropriation Account (3.0) d) Partners' Capital Accounts (2.5) e) Balance Sheet (2.5) Trial Balance as on 31st March, 2019 Debit Balances Opening stock Amt. Credit Balances 20,000 Capital A/cs - Saleh Ammar Amt. 40,00 0 30,00 0 70.000 21,000 20.000 5,000 1,500 Purchases 30,000 Sales Debtors 12,000 Sundry Creditors Wages 5,000 Bills payable Salaries 10,000 Discount Land and Building 30,000 Outstanding Rent Plant and Machinery 25,000 Furniture 16,000 Advertisement 6,000 Bills Receivable 8,000 Insurance 2,000 Drawings - 2.000 Saleh 3.000 Ammar Cash in hand 5,500 Rent 10,000 Power and fuel 3,000 1,87,500 Adjustments: 1) Stock on hand on 31st March, 2019 was at OMR 35,000 2) Provision for doubtful debts at 5% on debtors. 3) Depreciate Land and Building at 5% and Machinery at 10%. 1,87,500 5) 6) Outstanding expenses were wages OMR 2,000 and salary OMR 1,000. Prepaid advertising is OMR 1,200. The following were agreed upon: a) Both partners are entitled to a salary of OMR 500 each per month. b) Interest on drawing is 5% p. a. c) Interest on capital is 8% p.a