From the following balances of M/S Kapil and Sons, prepare a Trading and Profit and Loss Account for the year ending on Mar 31, 2010.

Rs. Rs.

Opening Stock

1,60,000

Creditors

56000

Stock (Apr 1, 2009)

21600

Bills Payable

36,000

Sales

100,864

Purchases

56,912

Returns Inwards

2,000

Returns Outwards

4,200

Discount (Cr.)

440

Discount (Dr.)

200

Commission

1,600

Salaries

6,000

Wages

8,400

Insurance

600

Interest

520

Bad Debts

204

Postage

540

Carriage

1,600

Carnage on Sales

2,100

Depreciation

600

General Charges

2,460

Travelling Expenses

1,640

Building

20000

Advertisements

1700