Following Balances were extracted from the books of Vijay on 31st March, 2019:

Prepare Trading and Profit and Loss Account for the year ended 31st March, 2019 and Balance Sheet as at that date after giving effect to the following adjustments:
(i) Stock as on 31st March, 2019 was valued at Rs 2,30,000.
(ii) Write off further Rs 1,800 as Bad Debts and maintain the Provision for Doubtful Debts at `5%`.
(iii) Depreciate Machinery at `10%`.
(iv) Provide Rs 7,000 as outstanding interest on loan.