Trial Balance of Soma Ltd. as on 31st March, 1997 [extract] Name of Account Dr.(Rs.) Cr.(Rs.) Advance income tax for 1995-96 2,20,000 Advance income tax for 1996-97 2,30,000 Provision for income tax 1995-96 2,00,000 Adjustments : The income tax assessment for 1995-96 completed during the year showed gross tax demand of Rs. 2,40,000 but no effect has been given for this in the account. (1) (ii) Provision for income tax is to be made for Rs. 2,10,000 for 1996-97. Show Journal Entries and relevant extract in the Final Account.