Can somebody solve this question for me as I am unable to balance my balance sheet.

My solved figures are:

G.P: Rs. 97900
N.P: Rs. 16540
P/L A/c Balance: Rs.100400
B.S:
Total Assests: Rs. 216700
Total Liabilities: Rs. 218200

Hence 218200-216700= Rs. 1500 ka difference araha hai... please solve this question.

1. The following trial balance is extracted from the books of a merchant on December 31, 2000: (CSS 2001)

PARTICULAR …….…….…….… DEBIT……... CREDIT
Furniture …….…….… ….……… …. 6,400 ……..... X
Motor vehicles …….… ….………….. 62,500 …….....X
Buildings …….……. ….…………… 75,000 …….... X
Capital account …… .…….………..... X …….. 125,000
Bad debts …….… ….…….…………. 1,250 ……..... X
Provision for bad debts …….………...... X …….... 2000
Sundry debtors and creditors …. .. 38,000 …… 25,000
Stock on January 1, 2000 … ….….. 34,600 …….... X
Purchases and sales …….……. …….. 54,750 …… 154,500
Bank overdraft …….…….………...… X …....… 25,500
Sales and purchases returns ………. 2000 …...… 1,250
Advertising …….…… …….……….. 4,500 ….....… X
Mark up (on overdraft) …….……….. 1,180 ….....… X
Commission …….……. ….……....… X ….....… 3,750
Cash …….…….… .…….…….…….. 6,500 …....… X
Taxes and insurance …….… .……… 12,500 …...… X
General expenses …….…… ………. 7,820 …......… X
Salaries …….…….……. .…….……. 33,000 ....….… X
TOTAL ………………… ………... 340,000 …. 340,000

The following adjustments are to be made:
(a) Stock in hand on December 31, 2000 was Rs. 32,000
(b) Depreciate building at the rate of 5% Furniture % Fittings @ 10% and motor vehicles @ 20%
(c) Rs. 850 is due for mark up on bank overdraft
(d) Salaries Rs. 3000 and taxes Rs. 12000 are outstanding
(e) Insurance amounting to Rs. 1000 is prepaid
(f) One third commission received in respect of the work to be done next year
(g) Write off a further sum of Rs. 1000 as bad debt and provision for bad debts to be made equal to 10%% on sundry debtors

Required: Prepare a Trading and Profit & Loss account for the year ended December 31, 2000 and balance sheet as on that date.