From the following trial balance, prepare manufacturing account, trading account, as well as profit and loss account:

Additional Information (adjustments)

(i) Closing stock of raw material, work-in-process and finished goods was 13,500; 16,000 and 14,000, respectively.

(ii) Wages ₹12,000 was due but not paid so far.

(iii) Salary includes ₹2,000 relevant for next financial year.

(iv) Commission received includes ₹1,500 relevant for next financial year.

(v) Provide depreciation @ 20% on building.

(vi) Make provision for doubtful debts @ 3% and provision for discount on debtors @ 2%

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Plant a/c Capital a/c Purchase a/c Sales a/c Opening stock Raw material WIP Finished goods Wages Salary Advertising expenses Power Carriage inwards Freight charges Carriage outwards Bad debts Discount allowed Discount received Interest paid Commission Rent, rate and taxes Cash Building Sundry debtors Sundry creditors Long-term loan Total Trial Balance as on March 31, 2011 Name of Account Debit Amount ('000) Credit Amount ('000) 2,75,000 1,90,000 12,000 14,400 13,600 20,000 40,000 2,500 7,500 1,500 4,500 8,000 13,000 11,000 7,000 3,000 10,000 16,000 2,50,000 30,000 9,29,000 2,80,000 4,09,000 15,000 45,000 30,000 1,50,000 9,29,000