What is meant by grouping and marshalling of assets and liabilities?

From the following details for the year ended 31st March, 2018, prepare trading account.

Particulars	Rs	Particulars	Rs
Opening stock	2,500	Returns inwards	7,000
Purchases	27,000	Coal and gas	3,300
Sales	40,000	Carriage inwards	2,600
Wages	2,500	Closing stock	5,200
Returns outwards	5,200

Compute cost of goods sold from the following information:

Particulars	Rs	Particulars	Rs
Opening stock	10,000	Indirect expenses	5,000
Purchases	80,000	Closing stock	15,000
Direct expenses	7,000

Prepare profit and loss account in the books of Kirubavathi for the year ended 31st December, 2016 from the following information:

Particulars	Rs	Particulars	Rs
Gross Profit	12,500	Interest received	100
Discount allowed	60	Carriage outwards	100
Rent	500

From the following particulars, prepare balance sheet in the books of Bragathish as on 31st December 2017:

Particulars	Rs	Particulars	Rs
Capital	80,000	Cash in hand	20,000
Debtors	12,800	Net profit	4,800
Drawings	8,800	Plant	43,200