From the following balances as on April 1, 2016 and March 31, 2017, prepare Statement of Affairs of M/* Raj as on April 1, 2016 and March 31, 2017:
| Particulars | April 1, 2016 Rs. | March 31, 2017 Rs. |
| Cash in hand | 1,000 | 1,500 |
| Cash at bank | 15,000 | 10,000 |
| Stock | 1,00,000 | 95,000 |
| Debtors | 42,500 | 70,000 |
| Business Premises | 75,000 | 1,35,000 |
| Furniture | 9,000 | 7,500 |
| Creditors | 66,000 | 87,000 |
| Bills Payable | 44,000 | 58,000 |
