From the following trial balance of Mrs. Renu prepare Trading, Profit and Loss Account for the year ended on Dec 31, 2009.

Particulars

Dr. Rs

Particulars

Dr. Rs

Purchases

16,20,000

Sales

31,20,000

Salaries and Wages

10,50,000

Returns Outward

36,000

Office Expenses

12,000

Discount Received

18,000

Trading Expenses

24,000

Interest Received

9,000

Factory Expenses

33,000

Capital

5,34,000

Carriage Inwards

24,000

Return Inward

36,000

Discount Allowed

12,000

Commission

6,000

Stock

1,80,000

Income Tax

1,20,000

Cash in hand

6,00,000

37,17,000

37,17,000