From the following trial balance, prepare manufacturing account, trading account, P&L A/c for the year ending March 2013 and a balance sheet as on that date of small manufacturing firm owned by Sohan.

Additional information:
(i) Stock on 31st March, 2013 was as follows: Raw materials, ₹35,000, Work-in-process, ₹60,000 and Finished goods stock, ₹3,00,000.
(ii) Create provision for bad and doubtful debts at 4 per cent.
(iii) Depreciate plant and machinery by 20 per cent.
(iv) Patents are to be amortised at 10 per cent.
(v) Outstanding wages are ₹5,000.
(vi) Factory insurance in advance is ₹ 4,000 .

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Particulars Sohan's capital account Sohan's drawing account Loan account Cash in hand Cash at bank Sundry debtors Sundry creditors Provision for bad and doubtful debts (1.4.2012) Plant and machinery Purchases of raw materials Raw materials stock - 1.4.2012 Work-in-process stock - 1.4.2012 Finished stock - 1.4.2012 Freight (on raw materials purchases) Wages (paid to workers) Wages of supervisor Factory expenses Factory insurance Fuel and power Factory rent Repairs and maintenance of machine Consumable stores Sales Sales returns Advertising Patents Office insurance Office rent Office stationary, postage, and telephone Other office expenses Carriage on sales Bad debts during the year Discounts received Discount allowed Dr. Amount *60,000 10,000 30,000 4,00,000 4,70,000 3,50,000 35,000 20,000 1,80,000 10,000 2,70,000 60,000 30,000 16,000 22,000 24,000 5,000 2,000 40,000 30,000 20,000 6,000 36,000 10,000 38,000 26,000 7,000 13,000 22,20,000 Cr. Amount *4,10,000 50,000 4,40,000 10,000 13,00,000 10,000 22,20,000