What are the difference between trial balance and balance sheet.

Prepare profit and loss account of Mrs. Nalini for the year ended 31^st December 2010 from the following:

Particulars	Rs.	Particulars	Rs.
Gross profit	1,25,000	Discount paid	600
Salaries	15,000	Discount received	1,000
Rent	5,000	Interest paid	500
Carriage outwards	1,000	Interest received	700
Selling expenses	500	Commission earned	2,000
Income from investment	1,500

From the following particulars, prepare a balance sheet of Mr. Moorthy as on 31^st December 2013.

Particulars	Rs.	Particulars	Rs.
Capital	40,000	Drawings	4,400
Debtors	6,400	Creditors	4,200
Cash in hand	360	Cash at bank	7,200
Furniture	1,000	Plant	10,000
To Net profit	1,660	General reserve	1,000
Closing stock	14,800

The following Balances are taken from the books of M/s. Riya Ltd. Prepar Profit and Loss Account for the year ended 31^st march 2005.

Particulars	Rs.	Particulars	Rs.
Gross profit	5,25,000	Salaries & Wages	1,00,000
Rent	10,000	Depreciation	5,000
Interest on Loan	5,000	Office expenses	1,500
Distribution Charges	2,500	Salesman salary	8,000
Bad debts	2,200	Stationery and printing	500
Commission received	3,000	Discount received	2,000
Interest received	5,000	Advertising	9,000
Taxes and Insurance	2,000

From the following information prepare balance sheet of Mrs. Nasreenkhan as at 31^st December 2017.

Particulars	Rs.	Particulars	Rs.
Goodwill	10,000	Sundry debtors	25,000
Capital	90,000	Drawings	15,000
Cash in hand	10,000	Land and buildings	30,000
Investment	500	Bank	10,000
Net profit	46,900	Creditors	31,500
Bills receivable	6,500	Plant and Machinery	20,000
Bills payable	5,350	Closing stock	40,000
Furniture	6,750