Q$\mathrm{.}1.$ a$)$ From the following Trial Balance of $\frac{M}{s}$ Sameer & Co$.,$ Bhopal, prepare a Trading and Profit & Loss Account for the year ending $31$st March $2019$ and also a Balance Sheet as on the date:

$(20)$

$\backslash$table$[[$Particulars$,$Dr$.($Rs$.),$Cr$.($Rs$.)],[$Capital Amount,$-,45,000],[$Drawing$,3,250,--],[$Land and Building,$12,750,--],[$Plant and Machinery,$7,250,--],[$Furniture and Fixtures,$750,--],[$Carriage$,2,125,--],[$Wages$,10,750,--],[$Salaries$,2,350,--],[$Bad Debts Reserve,$--,1,250],[$Sales$,--,47,500],[$Returns Inwards,$900,--],[$Bank Charges,$750,--],[$Taxes$,425,--],[$Discount$,--,60],[$Purchases$,20,000,--],[$Bills Receivable,$750,--],[$Debtors$,18,900,--]]$

$1$

$\backslash$table$[[$Particulars$,$Dr$.($Rs$.),$Cr$.($Rs$.)],[$Creditors$,,6,125],[$Opening Stock,$12,500,],[$Cash in Hand,$7,000,],[$Bank Loan,,$515],[,$Rs$.1,00,450,$Rs$.1,00,450$