A Manufacturer has shown an amount of Rs. 16,190 in his books as “establishment”

which really includes the following expenses:

Rs.

Agents Commission 5,750 Warehouse Wages 1,800 Warehouse repair 510 Lighting of office 70 Office Salaries 1,130 Directors’ remuneration 1,400 Travelling expenses 760 Rent, Rates and insurance of warehouse 310 Rent, Rates and insurance of office 230 Lighting of warehouse 270 Printing Stationery 1,500 Trade Magazine 70 Donation 150 Bank Charges 100 Cash discount allowed 1,970 Bad Debts 170 Prepare a statement to show:

(a) Selling Expenses;

(b) Distribution expenses;

(c) Administration expenses; and

(d) Expenses which you would disregard in estimating costs