Profit disclosed by a company’s cost accounts for the year 2009 was Rs. 50,000. The following information is available: Overheads as per cost accounts were Rs. 8,500 while Rs. 7,000 was recorded as overheads in financial accounts. Director’s fees shown in financial accounts only Rs. 2,000. The company allocated Rs. 5,000 as provision for doubtful debts. Depreciation was shown as Rs. 750 in financial accounts whereas in cost accounts it was shown as Rs. 1,500. Share transfer fees received during the year was Rs. 2,000. Provision for income tax was Rs. 15,000. Prepare cost and financial reconciliation statement.