From the following particulars of Mr. Raj for the year ending on Mar 31, 2010, prepare the trading account.

Rs

Rs

Opening Stock

1,25.000

Sales

22,50,000

Purchases

10,25,000

Sales Returns

12,500

Purchases Returns

6.000

Clearing Charges

2250

Carriage and Freight

20.000

Carriage on Sales

3,350

Royalty on Productton

2.700

Customs Duty

28,000

Office Rent

6,000

Dock Dues

1,200

Factory Rent

12,500

Octroi

3,750

Manager’s Salary (office)

60,000

Manager’s Salary (factory)

82,500

Salary of Foreman

56,000

Factory Insurance

2,750

Office Insurance

2,100

Fuel. Gas. Water

37,500

Factory Light and Power

39,000

General Expenses

27,500

Stock at the end

1,87,500

Wages (productive)

2,06,000