The following balances appeared in the Trial Balance of Star and Co.

Rs

Opening Stock:

Raw Material

1,20,000

Work in progress

70,000

Finished goods

1,40,000

Purchases

5,40,000

Sales

10,50,000

Returns:

Purchases

15,000

Sales

9,000

Wages

1,95,000

Factory expenses

1,35,000

Freight:

Inwards

25,000

Outwards

45,000

Carriage:

Inwards

5,000

Outwards

10,000

At the end of the accounting period, the stock on hand were:

Raw Materials

1,05,000

Work in progress

30,000

Finished Goods

1,65,000

Prepare the Manufacturing and Trading Account.