PREPARE TRADING AND P/L ACCOUNT AND ALSO BALANCE SHEET

\begin{tabular}{|l|r|l|r|} \hline \multicolumn{1}{|c|}{ Particulars } & Amount () & \multicolumn{1}{|c|}{ Particulars } & Amount () \\ \hline Sundry Debtors & 18,000 & Capital & 25,000 \\ Purchases (Adjusted) & 55,000 & Loan from Arun & 10,000 \\ Coal, Gas and Water & 6,000 & Bank Overdraft & 1,000 \\ Factory Wages & 11,000 & Sales & 98,730 \\ Salaries & 9,000 & Sundry Creditors & 13,000 \\ Rent & 6,000 & Apprenticeship Premium & 4,000 \\ Sales Return & 500 & Commission & 1,200 \\ Discount & 3,000 & Misce. receipt & 800 \\ Advertisement & 500 & & \\ Drawings & 1,000 & & \\ Petty expenses & 500 & & \\ Machinery & 5,000 & & \\ Land and Building & 10,000 & & \\ Income Tax & 900 & & \\ Furniture & 10,000 & & \\ Cash in hand & 1,250 & & \\ Petty Cash & 80 & & \\ Closing Stock & 11,000 & & \\ Trade Expenses & 750 & & \\ Export Duty & 2,250 & & \\ Carriage Inward & 1,000 & & \\ Royalty & 1,000 & & \\ \hline \end{tabular}