From the following balance taken from the Trial Balance of a firm as on 31 st March, 2019, prepare the Trading Account:
`{:(,,Rs,),("Opening Stock","Raw Material","40,000",),(,"Finished Goods","70,000",),("Purchases",,"1,80,000",),("Sales",,"3,50,000",),("Returns","Purchases","5,000",),(,"Sales","3,000",),("Wages",,"65,000",),("Factory Expenses",,"45,000",),("Freight","Inwards","10,000",),(,"Outwards","15,000",):}`
At the end of the concerned period, the stocks at hand were :
`{:("Raw Materials","35,000",),("Work-in-Process","10,000",),("Finished Goods","55,000",):}`

Explanation