The following trial balance was extracted from the books of Awan Stores, a grocery wholesaler, on December 31, 1997: Rs. (000) Rs. (000) Capital, January I. 1997 Loan from Umer Toor Bank loan at 10% Premises (at cost) Delivery van (at cost) Furniture and fittings (at cost) Provision for depreciation Delivery van Furniture and fittings Stock, January 1, 1997 Cash at bank Debtors and creditors Provision for doubtful debts Rates (local taxes) Purchases and sales Returns inwards and outwards Warehouse wages 2,000 500 500 2,550 350 100 70 20 400 30 400 90 10 150 5,000 7,000 40 30 700 Office salaries Drawings Office expenses Van expenses 140 200 70 90 10.220 10.220 Taking into consideration: i Stock at December 31, 1997 valued at Rs. 370,000. Depreciation: Delivery vans 20% ofcost. Fumiture and fittings 10% of cost. Rates paid in advance, Rs. 30,000. ii iv Wages unpaid, Rs. 10,000 vi Bank loan interest at 10% has been debited to the business bank account, but no entries have been made in the firm's books. vii The loan from Umer Toor does not carry a fixed rate of interest, but he receives 4% of the gross profit. viii The provision for doubtful debts is to be increased to Rs. 2,000,