B.B. Co. Ltd. with their Head Office at Calcutta, invoiced goods to their Bangalore branch at 20% less than list price, which is cost plus 100% with instruction that cash sales are to be made at invoice price and a credit sales at list price. From the following particulars, prepare Branch Stock Account, Branch Adjustment Account, Branch Profit and Loss Account, and Branch Debtors Account for the year ended 31.12.2017.