Prepare a branch account, from the following data:

Rs

Opening Stock at the Branch

75,000

Goods sent to Branch

2,25,000

Expenses:

Salaries

25,000

Rent

8,000

Other Expenses

1,880

Sales (cash)

3,00,000

Closing stock could not be ascertained but it is known that the branch usually sells goods at cost plus 20%. The branch manager is entitled to commission of 5% of profit of branch after charging such commission.