9 Mr X commenced business on 1 January 2005 with the following assets. Stock Dept. A Dept. B Fixtures Cash R3 000 R5 000 R4 000 R6 000 The transactions during the first three months were as follows: Purchases Dept. A Dept. B R 31 000 29 000 Receipts from debtors Discounts allowed to debtors Payments to creditors 52 000 Cash sales Dept. A Dept. B Credit sales Dept. A 2 100 47 200 3 800 9 200 37 000 Dept. B Dept. B Unallocated expenses Drawings General expenses Dept. A 29 000 3.000 4 200 4 800 4000 Cash in hand at end of period 5 700 Selling expenses 2 100 Cartons purchased 3 500 Creditors outstanding at end of period 16 300 Stock at 31 March 2005 Dept. A 4 200 Dept. B 5 800 Cartons in stock 31 March 2005 1 400 11 900 Debtors outstanding at end of period Selling expenses and discounts are to be apportioned on the basis of cartons sold, namely: Dept. A Dept. B R60 000 R45 000 Sales of cartons are included in the sales figures. Unallocated expenses are to be charged to departments on the basis of floor area, which is: Dept. A: 1 000 m; and Dept. B: 600 m. Required (a) Write up the cash book and all necessary ledger accounts, including control accounts for debtors and creditors. (b) Prepare the trial balance at 31 March 2005