Need help on a cost accounting question

The following figures are disclosed by the books of a contractor for the year ending 31st December 2013:
Work in progress on 31st Dec., 2012 - 170,000 Less: Advances received from contractee on 31st Dec. , 2012 - 110,000

Transaction during the year were as follows-

Materials supplied to contract directly by merchants Rs. 12,000;
Materials issued from stores Rs. 21,000; Wages Rs. 17,000;
Working expenses Rs. 3,000;
Administrative expenses (of which Rs.500 are chargeable to general profit & Loss Account) Rs. 2500;
Plant issued Rs. 5,000;
Material returned from contracts directly to merchants Rs. 900;
Materials returned to stores Rs. 1,100;
Contracts finished Rs. 45,000;
Work certified Rs. 30,000;
Profit taken upon contracts Rs. 23,000;
Advances from contractee Rs. 80,000.

Prepare contract ledger account and the Contractee’s A/c and show how the Work-in-progress would appear in the Balance Sheet as on 31st Dec., 2013?