Prepare final accounts from the following trial balance taking into consideration the adjustmenents.

Prepare final accounts from the following trial balance taking into consideration the adjustmenents. Debit side of the trial balance: opening stock 32,000, net purchases 76,000, Kumar’s bill 3,000, wages 15,400, carriage inward 2,600, carriage outward 1,500, salaries 40,000, advertisement 9,000, trade expenses 4,800, rent 12,000, establishment 5,400, stable expenses 2,100, mortgage expenses 600, sundry debtors 40,000, cash in hand 2,500, machinery 8,500. Credit of trial balance: net sales 2,98,000, trade creditors 30,000, capital 67,800, mortgage and interest to date 15,600, rent outstanding 1,000. Adjustments: closing stock 46,000, provision for doubtful debts to be created on sundry debtors 5%, and provision for discount on sundry debtors at 2%, salary of 3,000 paid to Kumar and employee of the firm stands debit to his personal account and it is to be corrected. Fourth one, a stationery bill of 200 remains unpaid and unrecorded. Fifth one, write-off one-third of advertisement expenses 6,000. Sixth one, sundry creditors includes rupees 10,000 loan taken from Subir on September 1st, 2019, bearing on interest 12% per annum.