13. The trial balance of a company at year end, is given below Particulars Amount(Dr.) Particulars Amount(Cr.) Opening stock 20,000 Sales 250,000 Purchase 1,00,000 Capital 200,000 wages 50,000 Purchase return 10,000 Salary 30,000 Reserve fund 8,000 Machinery 150,000 Creditors 35,000 Debtors 40,000 Commission 5,000 Rent 12,000 P & L Account 10,000 Cash 45,000 Other expenses 20,000 Furniture 51,000 518,000 518,000 Additional information: i. Closing stock Rs.25,000. ii. Depreciate 10% on machinery & furniture. iii. Outstanding salary Rs.5,000 iv. Create provision for bad debts 5%. v. Proposed dividend 5% on capital. Required: a. Trading account b. Profit & Loss Account c. Profit & Loss Appropriation Account d. Balance sheet