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

Additional Information (adjustments) (Amount in ’000)

(i) Closing stock of raw material, work-in-process and finished goods was 3,500; 6,000 and 4,000, respectively.

(ii) Wages ₹2,000 was due but not paid so far.

(iii) Salary includes ₹1,000 relevant for next financial year.

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

(v) Provide depreciation @ 10% on building.

(vi) Make provision for doubtful debts @ 4% and provision for discount on debtors @ 1%

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Plant a/c Capital a/c Purchase a/c Sales a/c Opening stock Raw material WIP Trial Balance as on March 31, 2010 Name of Account Finished goods Wages Salary Advertising expenses Power Credit Amount ('000) 1,80,000 1,80,000 2,000 4,400 3,600 20,000 40,000 2,000 7,000 Debit Amount ('000) 2,10,000 3,90,000