Required to redraft the trial balance correctly and prepare

Question

A book-keeper has submitted to you the following Trial balance of Mr. Patel wherein the total of debit and credit balances is not equal:

Particulars	Debit Balance Rs	Credit Balance Rs
Capital	-	15,340
Cash in hand	-	60
Purchases	17,980	-
Sales	-	22,120
Cash at bank	1,770	-
Fixtures and Fittings	450	-
Freehold Premises	3,000	-
Lighting and Heating	130	-
Bills Receivable	-	1,650
Returns Inwards	-	60
Salaries	2,150	-
Creditors	-	3,780
Debtors	11,400	-
Stock (Apr 1, 2008)	6,000	-
Printing	450	-
Bills Payable	3,750	-
Rates, Taxes and Insurance	380	-
Discounts Received	890	-
Discounts Allowed	-	400
	48,350	43,410

1. You are required to redraft the Trial Balance correctly.
2. Prepare a Trading and Profit and Loss Account and a Balance Sheet after taking into account the following adjustments:
   1. Stock in hand on Mar 31, 2009 was valued at Rs 3,600
   2. Depreciate fixtures and fittings by Rs 50
   3. Rs 700 was due and unpaid in respect of salaries
   4. Rates and insurance has been paid in advance to the extent of Rs 80