The accounts of ABC manufacturing LTD. for the year ended 31st March 2023 shows following: Particular Rs. Stock of Material on 01.4.2022 Materials purchased Drawing office salaries General office salaries Bad debts written off Salesperson's salary & commission Depreciation written off of furniture Rent, tax and insurance of factory Productive Wages General expenses Gas and water (factory) Travelling expenses Managers Salary Depreciation of plants and tools Cash discount allowed 87,200 369000 40000 15000 12000 17000 10000 41900 176400 40000 2680 2680 75000 9,100 4060 6230 6030 10010 2800 560 87920 Repair pf plats and tools Carries outwards Direct expenses Rent, taxes, insurance (office) Gas, water (office) Stock of material 31.3.2023 Prepare cost seat for the year ending 31.3.2023