=+Premises at cost at 1 Jan. 1958 50,000 Motor Vans at cost at 1 Jan. 1958 8,000

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=+Premises at cost at 1 Jan. 1958 50,000 Motor Vans at cost at 1 Jan. 1958 8,000 Furnishings at cost at 1 Jan. 1958 5,000 Local Creditors 72,000 Local Purchases 540,000 Goods from Head Office 2,160,000 Remittances to Head Office 2,722,000 Wages 220,000 Administration Expenses 190,000 Sales 3,673,000 Sundry Debtors 306,000 Stock at 1st Jan. 1960 240,000 Bank 177,640 Head Office Account 2,873,640 6,618,640 6,618,640 Stock at 31st Dec. 1960 180,000 Aras In Home Books create a Depreciation Reserve of £1,000 Remittances in transit at 31st Dec. 1960 £10,000 Goods in transit at 31st Dec. 1960 £4,600

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