Prepare Trading Account for the year ended 31st March, 2019 from the following balances:
`{:(,Rs,|,,Rs),("Stock" (1st " April, 2018"),"1,00,000",,"Purchases","10,00,000"),("Wages","50,000",,"Carriage Inwards","10,000"),("Sales","15,50,000",,"Returns Inward","50,000"),("Returns Outward","80,000",,,),("Freight Inwards","5,000",,,):}`
Closing Stock as on 31st March, 2019 was valued at Rs 2,00,000.
Also, pass the Closing Entries.