5 844.00 28 605.00 Advertising Purchase of Raw material Rent and Rates: Factory Office Plant and Machinery Office equipment at cost Office Salaries Accounts Receivable Accounts Payable Cash at Bank Sales Motor Vehicles at cost Inventory at 31st December 2016 Finished goods Raw Material Drawings Capital Principles of Accounts/711022019 3050.00 1 350.00 14 300.00 4 100.00 8 870.00 17 100.00 4 700.00 8 071.00 97 400.00 3 100.00 6 630.00 20 650.00 12 100.00 77 975.00 [Tum ove Page 16 of 16 Additional information (a) Inventory at 31st December 2017: Raw materials 7 255.00 Finished goods 22 245.00 (b) Depreciation is charged as follows: Machinery K1 500.00, Office equipment K300.00 Motor Vehicles K600.00 (c) Royalties unpaid at 31 December 2017 K275.00 and office rent prepaid K70. You are required to prepare: (1) The Manufacturing Account for the year ending 31 December 2017. [10 (ii) The Trading and Profit and Loss Account for the year ending 31 December 2017. [ (ii) The Balance Sheet as at 31 December 2017. [13 [Total: 34 mar