Prepare a Reconciliation Statement from the following particulars:

Particulars

Amount – Rs.

Profit as per cost accounts

2, 91, 000

Works overheads under recovered

19, 000

Administration overheads under recovered

45, 500

Selling overheads over recovered

39, 000

Overvaluation of opening stock in cost accounts

30, 000

Overvaluation of closing stock in cost accounts

15, 000

Interest earned during the year

7, 500

Rent received during the year

54, 000

Bad debts written off during the year

18, 000

Preliminary expenses written off during the year

36, 000

Profit as per financial accounts

2,88,000