$3.$ Given below are the balances extracted from the books of Nagarajan as on $31$st March, $2016.$

Particulars Rs$.$ Particulars Rs$.$

Purchases $10,000$ Sales $15,100$

Wages $600$ Commission received $1,900$

Freight inwards $750$ Rent received $600$

Advertisement $500$ Creditors $2,400$

Carriage outwards $400$ Capital $5,000$

Cash $1,200$

Machinery $8,000$

Debtors $2,250$

Bills receivable $300$

Stock on $1$st January, $20161,000$

$25,00025,000$

Prepare the trading and profit and loss account for the year ended $31$st March, $2016$ and the balance sheet as on that date after adjusting the following:

$($a$)$ Commission received in advance Rs$.400$

$($b$)$ Advertisement paid in advance Rs$.150$

$($c$)$ Wages outstanding Rs$.200$

$($d$)$ Closing stock on $31$st March $2016,$ Rs$.2,100$