From the following information prepare Nagpur Branch Account in the books of Mumbai H.O. for the year ending Mar 31, 2009:

Rs

Rs

Opening Stock (at cost)

1,00,000

Cash received by the Branch from Customers

7,00,000

Opening Debtors

12,500

Discount allowed to Customers

500

Opening Petty Cash

200

Bad Debts written off

1,500

Furniture On the beginning)

10,000

Credit Sales

7,50,000

Opening Creditors

8,500

Cash Sales

1,50,000

Goods sent to Branch (at cost)

5,50,000

Petty Expenses paid by the Branch

4,000

Goods returned to H.O. (at cost)

12,500

Cheques sent to Branch for Expenses:

36,000

Salaries

Goods returned by Customers to

5,000

Rent and Insurance

14,000

Blanch

Petty Cash

4,500