show all working and explanation please.

(b) The following were the balances extracted from the books of Kimataa as on March 31, 2014: DR Amount CR Amount Cash in hand 540 Sales 98,780 Cash at bank 2,630 Return outwards 500 Purchases 40,675 Capital 62,000 Return inwards 680 Sundry creditors 6,300 Wages 8,480 Rent 9,000 Fuel and Power 4,730 Carriage on sales 3200 Carriage on purchases 2040 Opening stock 5,760 Building 32,000 Freehold land 10,000 Machinery 20,000 Salaries 15,000 Motor vehicle 7,500 General expenses 3,000 Insurance 600 Drawings 5,245 Sundry debtors 14,500 0 176,580 176,580 The following are additional information for adjustments (a) Stock in hand on March 31, 2014, was Kshs 6,800. (b) Machinery is to be depreciated at the rate of 10% and Motor vehicle @ 20%. (c) Salaries for the month of March, 2014 amounting to Kshs 1,500 were outstanding. (d) Insurance includes a premium of Kshs 170 on a policy expiring on September 30, 2014. (e) Further bad debts are Kshs. 725. Create a provision @ 5% on debtors. (f) Rent receivable Kshs. 1,000. Required : Prepare the following final accounts (i) Trading and profit and loss account for the period ended 31.03.2014 (15 marks) (i) Balance sheet as at March 31, 2014