Debtors in the beginning of the year were Rs. 30,000, Sales on credit during the year were Rs. 75,000, Cash received from the Debtors during the year was Rs. 35,000, Returns Inward (regarding credit sales) were Rs. 5,000 and Bills Receivable drawn during the year were Rs. 25,000. Find the balance of Debtors at th end of the year, assuming that there were Bad Debts during the year of Rs. 2,000.