Amarnath keeps his books under single entry system. His financial position on 1st January, 2000 was as follows: Cash Rs.250, Cash at Bank Rs.1,000; Debtors Rs.2,000; Stock Rs.2,500; Furniture Rs. 750; Machine Rs.3,000; Creditors Rs.1,5000. Following is the position on 31st Dec., 2000; Cash Rs.300; Debtors Rs.3,000; Stock Rs.3,500; Furniture Rs.1,000; Machine Rs.4,500; Creditors Rs.2,000; Bank overdraft Rs.500. He withdrew Rs.450 during the year for his personal use and introduced Rs.750 as further capital. Find out profit for the year 2000 and prepare B/S of that date.
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