Illustration 6.10. From the following Trial Balance prepare the Manufacturing Account, Trading and Profit and Loss Account for the year ending 31st March, 1999 and the Balance Sheet as on that date: Particulars Debit Rs Credit Rs Shri Banker's Capital Account 41,000 Shri Banker's Drawing Account 6.100 Mrs. Banker's Loan Account 4,000 Sundry Creditors 45,000 Cash in Hand 250 Cash at Bank 4,000 Sundry Debtors 40,500 Patents 2.000 Plant and Machinery 20.000 Land and Buildings 26,000 Purchases of Raw Materials 35.000 Raw Material as on 1.4.1998 3,500 Work-in-process as on 1.4.1998 2.000 Finished Stock as on 1.4.1998 18,000 Carriage Inwards 1.100 Wages 27.000 Salary of Works Manager 5.600 Factory Expenses 3,400 Factory Rent and Taxes 2.500 Royalties (paid on sales) 1.200 ju? 1,23,400 3,000 4.800 1.000 Sales (less Returns) Advertising Office Rent and Insurance Printing and Stationery Office Expenses Carriage Outwards Discounts Bad Debts 5.800 600 1.400 750 2.15.500 2.15,500 The Stock on 31st March, 1999 was as follows: Rs 4,000 Raw Materials, Rs 4,500 Work-in-progress and Rs 28,000 Finished Goods