And Loss Account for the year ended 31st December 2021 and a Balance Sheet as on that date:

Trial balance as on 31st December 2021:

Particulars | Debit ($) | Credit ($)
--- | --- | ---
Cash | 15,000 | -
Bank | 40,000 | -
Sundry Debtors | 25,000 | -
Stock | 20,000 | -
Furniture | 10,000 | -
Machinery | 50,000 | -
Salaries | 12,000 | -
Rent | 8,000 | -
Electricity | 4,000 | -
Purchase | 60,000 | -
Sales | - | 1,00,000
Carriage Inwards | 2,000 | -
Carriage Outwards | - | 3,000
Advertising | 3,000 | -
Bad Debts | 1,000 | -
Interest on Capital | 1,000 | -
Interest on Drawings | - | 500
Drawings | - | 20,000
Capital | 75,000 | -
| 2,58,000 | 2,58,000

Additional Information:
1. Closing stock was valued at $25,000.
2. Depreciation on furniture and machinery is to be charged at 10% p.a. on the original cost.
3. Provide $5,000 for outstanding salaries.
4. Hari is entitled to a commission of 5% on net profit before commission.
5. Provide for income tax at 30% of the net profit.

Trading and Profit and Loss Account for the year ended 31st December 2021:

Particulars | Amount ($) | Amount ($)
--- | --- | ---
Sales | - | 1,00,000
Less: Cost of Goods Sold |
Opening Stock | - | 20,000
Add: Purchases | 60,000 | -
Carriage Inwards | 2,000 | -
Less: Closing Stock | - | 25,000
| 62,000 | 17,000
Gross Profit | - | 83,000
Less: Operating Expenses |
Salaries | 12,000 | -
Rent | 8,000 | -
Electricity | 4,000 | -
Carriage Outwards | - | 3,000
Advertising | 3,000 | -
Bad Debts | 1,000 | -
Depreciation: |
Furniture | 1,000 | -
Machinery | 5,000 | -
| 34,000 | 49,000
Net Profit before Commission | - | 34,000
Less: Commission | - | 1,700
Net Profit before Tax | - | 32,300
Less: Income Tax | - | 9,690
Net Profit after Tax | - | 22,610

Balance Sheet as on 31st December 2021:

Particulars | Amount ($)
--- | ---
Assets |
Cash | 15,000
Bank | 40,000
Sundry Debtors | 25,000
Stock | 25,000
Furniture | 9,000
Machinery | 45,000
| 1,59,000
Liabilities |
Outstanding Salaries | 5,000
Capital | 75,000
Add: Net

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