The profit as per cost accounts of a manufacturing company for the year ended 31 st March 2013 was ₹2,50,000. The following details were ascertained on comparison of cost and financial accounts. Cost Accounts (₹) Financi

The profit as per cost accounts of a manufacturing company for the year ended 31 st March 2013 was ₹2,50,000. The following details were ascertained on comparison of cost and financial accounts. Cost Accounts (₹) Financial Accounts (₹) Stock as on 01.04.2012 Raw materials 20,000 25,000 Finished goods 28,000 26,000 Stocks as on 31.03.2013 Raw materials 17,000 18,000 Finished goods 25,000 22,000 Interest charged (cost accounts only) 16,000 - Preliminary expenses written off (in financial books) - 1,500 Goodwill written off (in financial books) - 2,500 Dividend on shares received (in financial books) - 4,000 Indirect expenses charged 78,000 86,000 Find out the financial profit by preparing a reconciliation statement.