4. Anderson Bros., Chennai has a branch at Agra. All goods required for sale at Agra are supplied from Chennai at cost-plus 25% and all cash received at the branch is banked daily in the Head Office Account opened in a Bank at Agra. From the following particulars, prepare Branch Account and Branch Debtors Account. Particulars Rs. Particulars Rs. Stock (1.1.20....) 7900 Cash Sales 1400 Debtors (1.1.20....) 11300 Reserve for Doubtful Debts 1500 Petty Cash (1.1.20....) 90 Return from Debtors 400 Goods invoiced to branch 25000 Branch expenses paid by head office: Returned goods to head office 1000 Rent 1400 Bad Debts 100 Salaries 1500 Allowance given 450 Sundries 700 Petty Cash Expenses 240 Total Sales 34900 Stock 31.12.20.... 8400 Remittance to Branch for Petty Cash 280 Debtors 31.12.20.... 19510