Final accounts

G. P 19000
N.p 13800

Trading a/c cr side

Sales 39500(after deducting S.R 500)
Clo stock 9000

Less dr side of trading a/c

Opening stock 15000
Purchase 8000
Wages 6000
(+) o/s labours 500

So gp = 19000

P&l a/c cr side
Gp 19000
Dis recevd 200

P&l dr side

Interim dividend 575
Dis allow 250
Salary 800
Rent 2000
BDR (w.n 1) 75
BD 150
General expense 1300
Ins exp (w.n 2) 250

So np = 13800

W.N 1
Total debtors 5000
BDR 5% = 250
But 175 Already bal is there so 75(250-175) charged to p& l a/c

W.N 2
Insurance exp 50 out of 300 is unexpired so it'll carry forward in b/s
Net 250(300-50) charged to p&l

As per my opinion plant is 18000 but you not mention rate of dep.
I think rate if dep is also given in sum.
If not than ignore.