From the following Trial Balance, prepare Trading Account, Profit & Loss Account for the year ended 31st March, 2023 and Balance Sheet as at that date:

Capital

Plant and Machinery

Land and Building

Sales

Furniture and Fixtures

Trade Expenses

Cash at Bank

Wages and Salaries

Repairs

Purchases

opening Stock

Sundry Debtors

Sundry Creditors

Purchases Return

Rent

Discount

Drawings

Bills Receivable/Bills Payable

Bad Debts

Interest Input CGST A/c

Input SGST A/c

Output CGST A/c

Output SGST A/c

Output IGST A/c

–

1,00,000

1,20,000

–

50,000

30,000

2,50,000

60,000

10,000

6,00,000

2,00,000

1,00,000

–

–

–

8,000

10,000

40,000

4,000

–

10,000

10,000

5,000

–

–

–

5,00,000

–

–

9,00,000

–

–

–

–

–

–

–

–

1,20,000

10,000

12,000

–

–

30,000

–

10,000

–

–

–

5,000

5,000

15,000