CML Enterprises is planning for the company expansion. It is assumed that there will be a requirement for external finance and more material for the growth. CML Enterprises have the raw information of the company and want to prepare financial statements. It has been argued that financial statements provide the company's major information, which can be used by the external funding agency, suppliers, and others to know the company's true position. Can you help CML Enterprises to prepare its following statements?

4.1 Trading account

4.2 Profits and loss account

4.3 Balance sheet

4.4 What will you reveal to CML Enterprises about the financial position of the company?

The following is the trial balance of CML Enterprises for the year ended 31^st March 2020.

Particulars	Amount (Rs. in crore)	Particulars	Amount (Rs. in crore)
Plant and machinery	13000	Capital	25000
Building	17000	Loans	5000
Receivables	9650	Sales	35000
Purchases	18000	Accounts payable	4000
Discount allowed	1200	Bills Payable	5000
Wages	7000	Purchase Return	2000
Salaries	3000	Dividends received	3000
Travelling expenses	750
Freight	200
Insurance	300
Commission paid	100
Cash on hand	100
Bank	1600
Repairs	500
Interest on loans	600
Opening inventory	6000

Additional information of CML Enterprises is given below:

1. Closing inventory as of 31/03/2020 Rs. 8000 crores.
2. Depreciation on plant and machinery at 15 % and 10 % on buildings.
3. Provision on doubtful receivables Rs. 500 crores.
4. Insurance prepaid Rs. 50 crore.
5. Outstanding rent is Rs. 100 crores.