2: SBM Limited has its branches in Delhi and Mumbai to whom goods are invoiced at cost plus 50%. Following information is available for the transactions at Mumbai Branch for the year ending 31 March, 2021 Stock at cost to Head Office (1-4-2020) Rs. 50,000 Debtors (1-4-2020) Petty Cash (1-4-2020) Goods sent to branch at cost to branch Goods returned to Head Office at invoice price Cash Sales Credit Sales@cost plus 60% Normal loss at cost to Head Office Goods pilfered at cost to branch Goods lost by fire at invoice price Rs 21,000 Rs. 1,660 Rs 8,40,000 Rs. 26.250 Rs. 2,10,000 Rs 3,20,000 Rs 700 Rs. 5.250 Rs. 10,500 Insurance company paid to head office for loss by fire at Mumbai Rs. 7,000 Cas sent for petty expenses Rs. 56,000 Goods transferred to Delhi branch under instructions from head office (@cost to branch) Rs. 21.000 Insurance charges paid by head office Rs 3,500 Goods returned by debtors Rs 1,750 Cash received from debtors Petty cash (31-3-2021) Debtors Stock Rs. 3,13,250 Rs 1500 Rs 19.0