4. (a) From the following information, prepare profit and loss account of ABC Bank Ltd. For the year ended 31.03.2022. Interest on loans Interest of Fixed Deposits Commission (i) (ii) Salaries Discount Received Interest on Cash Credits Interest on Current Accounts. Rent and Taxes Interest on Overdraft Audit & Directors Fee Interest on savings bank accounts Sundry Expenses Additional Information: (Rs.) 2,59,000 2,75,000 OR 8,000 54,000 2,00,000 2,25,000 40,000 18,000 1,50,000 5,000 70,000 6,000 Provide Rs. 40,000 for bad debts and for tax 50,000. Provide Rs. 20,000 for dividend and previous years profit was Rs. 1,50,000