provide the risk profile of an organization.

Q$.4$ a$)$ From the following Trial Balance of M$/$s Sameeri & Co$.,$ Delhi, prepare

$(10)$

a Trading and Profit & Loss Account for the year ending $31$st March, $2023$ and also a Balance Sheet as on the date:

$\backslash$table$[[$Particulars$,$Dr$.($Rs$.),$Cr$.($Rs$.)],[$Capital Amount,$---,44,000],[$Drawing$,3,250,],[$Land and Building,$13,750,],[$Plant and Machinery,$7,250,],[$Furniture and Fixtures,$750,],[$Carriage$,2,125,],[$Wages$,9,750,],[$Salaries$,2,350,],[$Bad Debi's Reserve,,$1,250],[$Sales$,,48,500],[$Returns Inwards,$900,],[$Bank Charges,$750,],[$Taxes$,425,],[$Discount$,,60],[$Purchases$,19,000,],[$Bills Receivable,$750,]]$

$12$

$\backslash$table$[[$Debtors$,19,900,],[$Creditors$,,5,125],[$Opening Stock,$12,500,],[$Cash in Hand,$6,000,],[$Bank Loan,,$515],[,$Rs$.99,450,$Rs$.99,450]]$

Adjustments:

$(1)$ Closing Stock $(31\mathrm{.}3\mathrm{.}2023)$ Rs$.4,625.$

$(2)$ Provide $10\%$ depreciation per annum on all types of fixed assets.

$(3)$ Allow interest on capital @ $5\%$ per annum. No interest is to be charged on drawings.