Prepare Manufacturing and Trading account and Profit and Loss Account from the following information for year ending on Mar 31, 2010.

Stock of raw materials (opening)

7,31,520

Stock of raw materials (closing)

8,89,200

Purchases of raw materials

6,25,824

Work-in-progress on Apr 1, 2009

2,25,072

Work-in-progress on Mar 31, 2009

2,47,824

Finished goods on Apr 1, 2009

5,15,232

Finished goods on Mar 31, 2010

3,04,560

Productive Wages

5,02,568

Unproductive Wages

14,160

Carriage Inward

9,648

Rent and Taxes

15,840

Lighting and Heating

8,064

Depreciation and Maintenance of Plant

76,896

Works Salaries

56,304

Stores Expenses

10,512

General Works Expenses

2,01,600

Sales

21,60,000

Sales Returns

60,000

Sale of Scrap

60,000

Office Rent

2,400

Office Salaries

6,000

Distribution Expenses

7,200

Bad Debts

8,400