Question $3.$ For the following balances extracted from a trial balance, prepare a trading account.

$\backslash$table$[[$Particulars$,$Amount in Rs$.],[$Stock on $1-1-2022,70700],[$Returns inwards,$3000],[$Returns outwards,$3000],[$Purchases$,102000],[$Debtors$,56000],[$Creditors$,45000],[$Carriage inwards,$5000],[$Carriage outwards,$4000],[\backslash$table$[[$Import duty on materials received$],[$from abroad$]],6000],[$Clearing charges,$7000],[$Rent of business shop,$12000],[$Royalty paid to extract materials,$10000],[$Fire insurance on stock,$2000],[$Wages paid to workers,$8000],[$Office salaries,$10000],[$Cash discount,$1000],[$Gas$,$ electricity, and water,$4000],[$Sales$,250000]]$