Following is the Trial Balance of Sairam as on 31st March 2017. Prepare Trading and Profit and loss account and Balancesheet. Capital 1,00,000 Drawings 18,000 12% Loan from Ajay 15,000 Buildings 15,000 Commission received 4,500 Furniture 7,500 Sundry Creditors 10,000 Motorvan 25,000 Discount received 3,000 Interest on Loan from Ajay 900 Sales 1,00,000 Purchases 75,000 Opening stock 25,000 Wages 2,000 Establishment exp. 15,000 Sundry Debtors 28,100 Bank Balance 20,000 Insurance 1,000 Adjustments :- a) The value of stock on 31.3.2017 was Rs. 32,000. b) Outstanding wages 500, prepaid insurance 300. c) Depreciate buildings at 10% and motorvan 20% d) Provide reserve for bad debts at 5% on debtors​