On 31st March, 2025 the Trial Balance of Mr. Black was as follows: Particulars Debit (₹) Particulars Credit (₹) Stock on 1st April, 2024 Sundry…

On 31st March, 2025 the Trial Balance of Mr. Black was as follows: Particulars Debit (₹) Particulars Credit (₹) Stock on 1st April, 2024 Sundry Creditors 1,50,000 Raw Materials 2,10,000 Bills Payables 75,000 Work-in-Progress 95,000 Sale of scrap 25,000 Finished Goods 1,55,000 Commission received 4,500 Sundry Debtors 2,40,000 Provision for doubtful debts 16,500 Carriages on Purchase 15,000 Capital account 10,00,000 Bills Receivables 1,50,000 Sales 16,72,000 Wages 1,30,000 Bank overdraft 85,000 Salaries 1,00,000 Telephone and Postage 10,000 Repairs to office furniture 3,500 Cash at Bank 1,70,000 Office Furniture 1,00,000 Repairs to Plant 11,000 Purchases 8,50,000 Plant and Machinery 7,00,000 Rent 60,000 Lighting 13,500 General Expenses 15,000 30,28,000 30,28,000 The following additional information is available: Stocks on 31 st March, 2025 were: Raw material - 1,62,000 Finished goods - 1,81,000 Work-in-progress - 78,000 Salaries and wages unpaid for the year ended 31 st March, 2025 were - 9,000 and - 20,000 respectively. Rent is to be charged as to 3/4 to factory and 1/4 to office. Lighting is to be charged as to 2/3 to factory and 1/3 to office. Prepare the Manufacturing Account, Trading Account and Profit and Loss Account for the year ended on 31 st March, 2025.