£

34,000 10,560 2,300 3,540 750 2,595 375 250 9,000 950 The following information relates to the business of A. Brown for the six months ended 31 October 1990: Openingstock£4,870;Purchases£23,450;

Sales £46,920; Returns inward £980; Returns outward £689; Carriage inwards £667; Closing stock £6,870.

(a) Prepare a vertical trading account.

(b) Prepare a ledger-style horizontal trading account.

(c) Show the stock account as it would appear after a balance sheet had been prepared on 31 October.