15.2 The following information relates to the current accounts of Branching Co. head office and its Dover branch for the month of May.

Head office records

£

Opening balance b/d debit 18,700 Goods supplied to Dover branch 22,500 Cheques received from Dover branch 19,700 Returns received from Dover branch 460 Branch records (in Dover)

Opening balance b/d credit 18,700 Goods received from head office 21,000 Cheques sent to head office 20,300 Returns sent to head office 520 The net profit for the month as shown by Dover branch profit and loss account is £7,800.

It is confirmed that all the differences between head office records and Dover branch records represent goods or cheques in transit at the end of the month.

Prepare a revised Dover branch current account, in head office books, for the month.