Following are the balances extracted from the books Naraina on 31st March, 2019:

Additional Information :
(i) Closing Stock at cost as on 31st March, 2019 was Rs 2,00,600, whereas its Net Realisable Value (Market value) was Rs 2,05,000.
(ii) Depreciate : Business Premises by Rs 3,000 and Furniture and Fittings by Rs 2,500.
(iii) Make a provision of `5%` on debtors for doubtful debts.
(iv) Carry forward Rs 2,000 for unexpeired insurance.
(v) Outstanding salary was Rs 15,000.