The following is the trial balance of Mr. B for the year ended 31st March, 2021: Particulars Dr. Particulars Opening Stock: Raw Material Finished Goods Purchase of Raw Material Land & Building Loose Tools Plant and Machinery Investments Cash in Hand Cash at Bank Furniture and Fixtures Bills Receivables Sundry Debtors Drawings Salaries Coal and Fuel Factory rent and rates General Expenses Advertisement Sales Return Bad Debts Direct Wages (Factory) Power Interest paid Discount allowed Carriage inwards Carriage outwards Commission paid Dividend paid 5,25,000 2,62,500 Capital 17,50,000 Sundry Creditors Purchase Return Bills Payable 3,50,000 Long Term Loan 1,05,000 Provision for bad 1,05,000 and doubtful debts 87,500 Sales 70,000 Bank Overdraft 17,500 52,500 52,500 1,40,000 70,000 70,000 52,500 70,000 14,000 17,500 35,000 14,000 2,80,000 1,05,000 24,500 10,500 52,500 24,500 17,500 14,000 43,89,000 Cr. 1,75,000 17,500 3,50,000 84,000 7,00,000 7,000 29,75,000 80,500 43,89,000 Additional Information: (i) Stock of finished goods at the end of the year was 3,50,000. (ii) A provision for doubtful debts is to be created @ 5% on Sundry Debtors. Provide Depreciation on building 3,500 and Plant and Machinery 10,500. (iii) Accrued commission is 43,750. Interest has accrued on investment *52,500. (iv Salary Outstanding is 7,000 and Prepaid Interest is 5,250. You are required to prepare Manufacturing, Trading and Profit & Loss Account for the year ended 31st March, 2021 and Balance Sheet as at that date. (20 Marks)