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From the following the balance extracted from the books of ravidran on 31-12-1999, Prepare Tradind & Profit

& Loss account TRIAL BALANCE DEBIT furnitur motor vechicles buildings bad debts sundry debts stock(1-1-1999) purchases taxes and insurance general expenses salaries sales return advertising interest cash RS 640 6250 7500 125 3800 3460 5475 1250 782 3300 200 450 118 650 CREDIT capital provision for bad debts sundry creditors sales bank overdraft purchase return commission RS 12500 200 2500 15450 2850 125 375

Adjustment required
(a) stock in hand on 31-12-1999 was RS. 3250. (B) Depreciation building at 5% , furniture at 10% and motor vechicle at 20%. c) Rs.85 are due for interest on overdraft. (d) salaries Rs. 300 and taxes Rs. 120 are outstanding. (e) insurance amounting to Rs.100 is prepaid. (f) one-third of the commission recceived is the respect of work to be done next year. (g) write off a further Rs.100 as bad debts and provision for debts is to be made equal to 5% on sundry debtors. (h) purchases include purchase of furniture Rs. 200 on 1-1-1999.

Tradind & Profit & Loss account for the year ended december 31st 1999 and a balance sheet as on that dates:

on sundry debtors.