From the following ledger balances of Overseas Bank Ltd. prepare P & L A/c:

(Rs. in ’000)

Interest Paid on Deposits

16,052

Commissions Exchange & Brokerage

4,424

Interest Received

53,226

Discount on Bills Discounted

24,376

Salary & Provident Fund

4,000

Profit on Sale of Fixed Assets

3,000

Printing & Stationery

1,000

Postage & Telephones

2,000

Note: Provide for taxation: Rs.20,00,000; rebate on bills discounted: Rs.14,38,000.