Adjustments : 1) Stock on 31 st March 2019 was at ₹ 37,000 . 2) Sales includes, sale of machinery of \( ₹ 2,000 \), which is sold on 1st April 2018 . 3) Depreciation on fixed assets @ \( 5 \% \). 4) Each Partners is entitled to get Commission at 1\% of Gross Profit and Interest on Capital 5\% p.a. 5) Outstanding Expenses Wages \( ₹ 200 \) \& Salaries \( ₹ 500 \). 6) Create provision for doubtful debts @, 3\% on Sundry Debtors. CP. ₹ 81,700, N.P. ₹ 56,401 Balance Sheet Total \( ₹ 2,40,235 \) )