From the following trial balance prepare trading account, profit and loss account and balance sheet.

Additional Information (adjustments)

(i) Closing stock was ₹9,000 crore 

(ii) Insurance premium for 3 months at the rate of ₹200 crore per annum was pre-paid.

(iii) One month rent ₹305 crore was due but not paid.

(iv) Provide depreciation on plant and machinery @ 20%.

(v) Make provision for doubtful debts @ 5%.

(vi) Write off goodwill and patents by 1/5 

(vii) Bank statement revealed that bank had debited us for bank charges ₹11 crore and for interest ₹22 crore but not recorded in cash book.

(viii) Cheques of ₹5 crore issued but not presented for payment till March 31, 2010.

(x) Goods costing ₹1,200 were destroyed by fire and insurance company admitted the claim for ₹1,000 only.

(xi) In case of sufficient net profit transfer ₹2,000 crore to general reserve.

(xii) Remaining profit, if any is to be kept as surplus.

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Dr. Opening stock Purchase Productive wages Discount Salary Rent Particulars Insurance premium Dividend paid Interim dividend paid Sundry debtors Plant and Machinery Cash in hand and at bank Loan to Managing director Bad Debts Investment Goodwill Patents Total Trial Balance as on March 31, 2011 ( in crore) Amount (2) 7,000 24,000 6,000 1,700 1,750 1,495 1,705 1,500 1,400 3,200 3,000 1,600 300 140 10,000 3,000 2,210 70,000 Sales Discount Profit & Loss a/c (Opening balance) Share Capital (Face value Re. 1) Sundry creditors General Reserve Secured loan Total Amount (3) 45,000 1,500 1,500 11,000 2,750 1,560 6,690 70,000 Cr.