4-The following data relates to the production of Toyota Ltd for the year ended 31 December 2021: Inventory as at 1 Jan 2021 Raw materials 7,860 Work-in-progress 3,265 Purchases of raw materials 74,420 Carriage inwards on raw materials 450 Manufacturing wages 65,500 Supervisory wages 12,810 Factory rent 7,300 Machinery depreciation Factory maintenance 4,550 5,453 Inventory held at 31 December 2021 was valued as follows: Raw materials Work-in-progress Calculate Production cost of goods completed 7,768 4,353 3. The following cashbook was completed for the month of March 2014: Debit 2014 Mar 1 Balance b/d Mar 3 S Stulpa Mar 17 M Robinson Cash book $ cashbook Interest paid $13 Credit transfer from EF Ltd $345 Direct debit to A17 Ltd $218 cashbook Credit 2014 $ 143 Mar 5 C Francis 87 343 Mar 8 T Gadd 111 75 Mar 22 K Goody 223 Mar 31 Balance c/d 140 561 561 1-From the following data, construct the sales ledger control account for the month of February 2021. Particulars Opening balances of debtors Closing balances of debtors Credit sales Received cash from debtors Discounts allowed Returns inwards Bad debts $ 12,341 8,989 93,130 89,809 4,239 1,521 913 2- From the following data, construct the purchases ledger control account for the month of August 2021. Particulars Balance of trade payables at 1 August 2021 Balance of trade payables at 31 August 2021 Credit purchases for month payments of trade payables Discounts received Returns outwards $ 543 913 5,347 4,765 88 124 3. The following cashbook was completed for the month of March 2014: Debit 2014 Mar 1 Balance b/d Mar 3 S Stulpa Mar 17 M Robinson Cash book $ cashbook Interest paid $13 Credit transfer from EF Ltd $345 Direct debit to A17 Ltd $218 cashbook Credit 2014 $ 143 Mar 5 C Francis 87 343 Mar 8 T Gadd 111 75 Mar 22 K Goody 223 Mar 31 Balance c/d 140 561 561