P & L A/c as at 1-4-2012 2,04,240 Goodwill 2,60,000 Share capital 10,00,000 Debtors and Creditors 2,94,000 2,86,000 Machinery 3,68,000 Cash and Bank 1,05,200 Reserve Fund 2,06,000 Patents 1,20,000 10% Debentures 2,00,000 Interest on Debentures 20,000 40,96,240 40,96,240 Additional information : a) Closing Stock as at 31-3-2013 Rs. 8,80,000 b) Depreciate Furniture at 10% and Machinery at 15% c) Write off Rs. 60,000 from Goodwill and Rs. 20,000 from Patents. d) Provision for taxation 30% e) Proposed dividend 15% f) Corporate Dividend Tax 16.225%. Prepare Final A/c