this question is from DK GOEL, chapter 20 , Financial Statement -with Adjustment

Q-3.(B) , page number 20.74
Prepare Trading and profit and loss account for the year ended 31st march, 2005 and balance sheet as at that date from the follwing Trial Balance:--

Dr. Cr.
Capital 10,000
cash 1500
bank overdraft 2000
purchases and sales 12000 15000
returns 1000 2000
establishment expenses 2200
taxes and insurance 500
bad debts & bad debts provision 500 700
debtors and creditors 5000 2000
commission 500
deposit 4000
opening stock 3000
drawings 1400
furniture 600
B/R & B/P 3000 2500
______ ______
34,700 34,700

ADJUSTMENTS:--
1- salaries Rs 100 and taxes Rs 200 are outstanding but insurance RS 50 is prepaid.
2- commission Rs 100 is recieved in advance for next year.
3- interest Rs 210 is to be received on deposit and interest on bank overdraft Rs 300 is to be paid.
4- bad debts provision is to be maintained at Rs 1000 on Debtors.
5- Depriciate furniture by 10%.
6- Stock on 31st march , 2005 was valued at Rs 4500.