The following is the Trial Balance of M//s Hanuman Trading Co. as on 31 3-2012. Prepare Trading and Profit and Loss Account for the year ended 31-3-2012 and Balance Sheet as on that date. 31-3-2012 and Balance Sheet as on that date. Debit () Credit () Capital Drawings 18,000 Buildings 15,000 Furniture & Fittings 7500 Motor Van 25000 Loan from Hari @12% interest 15,000 Interest paid on above 900 Sales 75000 1,00,000 Purchases 25000 Opening Stock 15000 Establishment Expenses 3000 Wages Commission received 28100 Debtors 20,000 Bank Balance 1,500 Creditors 10,000 Interest 2,3,500_ 2,3,000_ Adjustments : (i) Closing Stock on 31-3-2012 was 32000 (ii) Outstanding Wages 500 (iii) Commission received in advance 1300 (iv) Depreciate Buildings 5%