=+All purchases are made by the London store which delivers goods to Bristol at cost plus 20%. A Head Office charge of £500 per annum is to be made by London to Bristol but this has not yet been recorded in the books.

The Trial Balance at 31st December, 1962 was:

London Bristol

£ £

Stock 21,000 1,200 Fixtures at Cost 4,000 2,500 Leases at Cost 15,000 6,000 Purchases 72,000 Goods supplied from London 33,000 Debtors 2,750 1,900 Salaries and Wages of Staff 7,800 2,050 Rent, 9 months to 30th September 1,500 600 Rates 1,200 500