Mohan has started a new household business of assembling desktop computer, with the initial investment as Rs. 1,00,000/-. He purchased two set of tool kit worth of Rs. 3600 each. He used a room of his house but has to pay a rent of Rs. 1,500 per month, against the electricity and water. He received his first order to assembel 4 desktop. To assemble these desktops, he purchased sub-assemblies of the required brand on credit. These assemblies cost to him Rs. 60.000/-. He sold these assemblies to the party at the rate of Rs. 23,000/- per desktop and realized the money. He paid Rs. 5,000/- to him as a labor charge. He has also made a payment of rent of the room. For this business and above transactions, develop the balance sheet and profit and loss account statement.