The following balances are extracted from the books of Bidhya Trading concern for the year ending 31st Chaitra 2075. Particulars Credit Rs. Debit Rs. 40,000 110,000 200,000 Cash in hand Vehicle......... Land Sales Loan and advance...... Rent received in advance.. Provision for bad debt ............ Coal, coke, gas and water. Freight on purchase ...... 400,000 75,000 16,000 1,000 5,000 1,500 Advertising expenses Bad debt 7,500 Charity and donation 4,000 Camiage outward 5,000 Miscellaneous expenses 3,000 Unexpired insurance 2,500 Sundry income 3,500 Dividend received 6.000 Opening Stock 10,000 Dock charges 35,000 Coolie and cartage 15,000 Purchase 5.000 Bils payable 200,000 85,000 Building 80,000 Lease hold premises 20,000 Debtors 36,000 Business premises 100,000 Capital 280,000 873,000 873,000 Addition information:- Closing stock Rs. 40,000 Rent earned Rs. 4,000. Write off 10% depreciation on building and leasehold premises respectively. IV. Appreciate the value of land by 10%. V. Insurance premium expired Rs. 500 Vi. Further bad debt Rs. 1,000 and increase the provision for bad debt to Rs. 1,400 from Rs. 1,000. Required: Trading account b. Profit and Loss account Balance Sheet Ans: fal GP Rs. 178,500 (b) NP Rs. 184,600 (c) B/S total Rs. 636,600 1 II. . a