Prepare the Trading and Profit and Loss Account of Bryan as at March 31, 2018 from the following balances: $ $ Capital (Cr.) 3,600 Debtors 3,000 Salaries 600 Stock on 1st April, 2017 1,000 Machinery 700 Cash 400 General Expenses 200 Drawings 400 Sales 8,200 Carriage Outwards 200 Rent 500 Wages 1,000 Purchases 4,000 Advertising 200 Purchases Returns 50 Carriage Inwards 50 Sales Returns 100 Creditors 500 The closing stock was valued at $ 2,000