Jagannath Steels Ltd with its H.O. at Cuttack has a branch at Delhi. Information relating to Delhi branch is furnished for the year ended Mar 31, 2009.

Rs

Stock at Branch on Apr 1, 2008

1,57,000

Goods sent to the Branch during the year

4,56,000

Total Sales at Branch (including Rs 1,97,000) for Cash Sales

7,33,000

Cash received from Debtors

5,22,000

Branch Debtors on Apr 1, 2008

1,69,000

Petty Cash on Apr 1, 2008

1,100

Goods returned by the Expenses:

39,000

Salary

1,28,000

Petty Cash

26,000

Rent

30,000

Stock at Branch on Mar 31, 2009

1,88,000

Petty cash at Branch on Mar 31, 2009

900

Prepare a Branch Trading and Profit and Loss Account and Delhi Branch Account in the books of Cuttack H.O.