Following are the balances in the Ledger of Mr. Suresh for the year ended 31st March, 2015

Following are the balances in the Ledger of Mr. Suresh for the year ended 31st March, 2015:

Particulars	Amount
Discount (Dr.)	2,500
Carriage Inwards	10,200
Rent, Taxes & Rates	13,300
Printing & Stationary	2,600
Purchases of Raw Materials	3,59,800
Sales (inclusive of Vat Rs, 20,000)	6,80,000
Opening Stock of Raw Materials	1,24,400
Opening Stock of Finished Goods	63,800
Factory Wages	59,700
Carriage Outwards	12,400
Sales of Scrap	1,000
Cash Subsidy on Purchases	9,000
Advertisement	15,300
Interest Paid	10,792
Fuel and coal	11,200
Factory Power	25,000
Insurance (Fire)	1,760
Staff Salaries	13,800
Electricity	2,500
Bad Dents	6,080
Depreciation on Plant & Machinery	21,690
Depreciation on Furniture & Fixture	2,860

Manufacturing A/c of Mr. Suresh

for the ended 31st March, 2015

Particulars		Amount	Particulars	Amount
To Raw Materials Used			By Cash subsidy on Purchases	9,000
Opening Stock	1,24,400		By Sale of Scrap	1,000
Add: Purchases	3,59,800		By Cost of Goods Manufactured transferred to Trading A/c	5,55,090
	4,84,200
Less: Closing Stock	46,900	4,37,300
To Carriage Inwards		10,200
To Factory Wages		59,700
To Fuel and Coal		11,200
To Factory Power		25,000
To Depreciation on Plant & Machinery		21,690
		5,65,090		5,65,090

Trading A/c of Mr. Suresh

for the ended 31st March, 2015

Particulars	Amount	Particulars	Amount
To Stock of Finished Goods	63,800	By Sales (less VAT)	6,60,000
To Cost of Goods Manufactured (Transferred from Manufacturing Account A/c)	5,55,090	By Closing Stock of Finished Goods	1,72,300
To Gross Profit c/d	2,13,410
	8,32,300		8,32,300

Profit & Loss A/c of Mr. Suresh

for the ended 31st March, 2015

Particulars	Amount	Particulars	Amount
To Carriage Outwards	12,400	By Gross Profit b/d	2,13,410
To Advertisement	15,300
To Discount	2,500
To Rent, Rates & Taxes	13,300
To Printing & Stationery	2,600
To Bad Debts	6,080
To Interest	10,792
To Insurance	1,760
To Staff Salaries	13,800
To Electricity	2,500
To Dep. on Furniture & Fittings	2,860
To Net Profit Transferred to Capital A/c	1,29,518
	2,13,410		2,13,410

Bzzii