37.6 Prepare manufacturing, trading and profit and loss accounts from the following balances of W Miller for the year ended 31 December 20X3. Stocks at 1 January 20X3: Raw materials Work in progress Finished goods Purchases: Raw materials Carriage on raw materials Direct labour Office salaries Rent Office lighting and heating Depreciation: Works machinery Office equipment Sales Factory fuel and power 25,400 31,100 23,260 91,535 1,960 84,208 33,419 5,200 4,420 10,200 2,300 318,622 8,120 Rent is to be apportioned: Factory 4; Office 4. Stocks at 31 December 20X3 were: Raw materials 28,900; Work in progress 24,600; Finished goods 28,840.