430 Part 5 Special accounting procedures 27 a n caunders is a manufacturer. His trial balance at 31 December 206 is as follows: Prepare the manufacturing, trading and profit and loss accounts for the year ended 31 December 206 and a balance sheet as at that date. Give effect to the following adjustments: 1 Stocks at 31 December 20X6: raw materials 9,050, finished goods 31,200. There is no work in progress. 2 Depreciate machinery f2,000, office equipment f1,500, premises f1,000. 3 Manufacturing wages due but unpaid at 31 December 206f305, office rent prepaid f108. 430 Part 5 Special accounting procedures 27 a n caunders is a manufacturer. His trial balance at 31 December 206 is as follows: Prepare the manufacturing, trading and profit and loss accounts for the year ended 31 December 206 and a balance sheet as at that date. Give effect to the following adjustments: 1 Stocks at 31 December 20X6: raw materials 9,050, finished goods 31,200. There is no work in progress. 2 Depreciate machinery f2,000, office equipment f1,500, premises f1,000. 3 Manufacturing wages due but unpaid at 31 December 206f305, office rent prepaid f108