Following balances are taken from the books of Param, a merchant on 31st March, 2023 Furniture and Fittings 6,400 Motor Vehicles 62,500

Following balances are taken from the books of Param, a merchant on 31st March, 2023:

	₹		₹
Debit Balances: Furniture and Fittings Motor Vehicles Building Bad Debts Sundry Debtors Stock on 1st April, 2022 Purchases Sales Return Advertising Interest Cash in Hand	6,400 62,500 75,900 1,250 38,000 34,600 55,750 2,000 4,500 1,180 6,500	Debit Balances (Contd.): Insurance General Charges Salaries Credit Balances: Capital Bills Payable Sundry Creditors Sales Bank Overdraft Purchases Return Commission	12,500 7,820 33,000 1,28,900 2,000 25,000 1,54,500 28,500 1,250 1,750

Stock in Hand on 31st March, 2023 was valued at ₹ 32,500. From the above, prepare Trading Account, Profit & Loss Account for the year ended 31st March, 2023 and Balance Sheet as at that date.