The following is the Trial Balance of the Goa Branch as of Sep 30, 2008.

Trial Balance of Goa Branch as at 30, Sep 30, 2008

Rs

Rs

H.O. Head Office account

16,200

Stock on October 1, 2007

30,000

Purchases

89,000

Goods received from H.O.

45,000

Sales

1,90,000

Goods supplied to H.O.

30,000

Salaries

7,500

Debtors

18,500

Creditors

9,250

Rent

4,800

Office expenses

2,350

Cash in hand Hand and at Bank

8,900

Furniture

7,000

_____

2,29,250

2,29,250

Additional Information

  1. Stock on hand was valued at Rs 13,500.
  2. The Branch Account in the H.O. Books on Sep 30, 2008 stood at Rs 2,300 (Dr.).
  3. On Sep 27, 2008, the H.O. forwarded goods to the values of Rs 12,500 to the branch, where they were received on Oct 5, 2008.
  4. A cash remittance of Rs 6,000 on Sep 28 was received by H.O. on Oct 3, 2008.

Required

  1. Journal entries required to incorporate the above figures.
  2. The results of trading at the branch separately in the books of H.O.
  3. Goa Branch Account in the books of H.O.