=+1. From the following information prepare Departmental Revenue Accounts in the form you consider most helpful:

Books Stationery Office Equipment

£ £ £

Stocks 1 Jan. 1961 6,417 2,812 3,650 Purchases 40,113 21,161 24,060 Sales 60,200 28,010 38,080 Departmental Salaries 3,800 2,750 6,116 Stocks 31 Dec, 1961 5,216 2,932 4,218 General Expenses £

Rent and Rates 2,818 Cleaning Expenses 584 Repairs 1,261 Lighting and Heating 3,418 Administrative Salaries 4,520 Depreciation 860 Sundry Expenses 430