From the following data prepare Trading and Profit and Loss Account for the year ending on Mar 31, 2010 and a Balance sheet as on that date:

Cash at bank

45,800

Purchases

2,24,800

Accounts Receivable

81,300

Sales

7,14,000

Merchandise Inventory

122,200

Dealing Expenses

24400

Stores Equipment

77,000

Selling Expenses

2.400

Office equipment

51,600

Accumulated Depreciation

Salaries

64,000

On Stores equipment

24.500

Drawings

48,000

On Office equipment

18.500

Sales Returns

8,240

Accounts Payable

77,200

Office Expenses

36,000

Capital

1,77000

Rent

18,400

Purchases Returns

5440

Insurance

15,500

Merchandise inventory on Mar 31, 2010 is Rs 1,14,600. Depreciation for current year on stores equipment is Rs 6,200; and on office equipment: Rs 5,400; Rs 3,200 for rent is due but not paid. Insurance prepaid is Rs 5,500. At computer of the value of Rs 10,000 purchased during the year is included in the purchase.