(a) A lorry starts with a load of 25 tonnes of goods from station A. It unloads 5 tonnes at station B and rest of goods at station C. It reaches back directly to station A after getting reloaded with 18 tonnes of goods at station C. The distance between A to B, B to C and then from C to A are 60 kms. 100, and 150 kms respectively. Compute 'Absolute tones - kms' and Commercial tones - kms'. (b) A Company operates separate cost accounting and financial accounting systems. The following is the list of Opening balances as on 1.04.2014 in the Cost Ledger. !!! Debit Credit Stores Ledger Control Account 64,050 WIP Control Account 1,25,514 Finished Goods Control Account 36,936 General Ledger Adjustment Account 2,26,500 Transactions for the quarter ended 30.06.2014 are as under: Materials purchased 32,040 Materials issued to production 48,000 Materials issued for factory repairs 1,080 Factory wages paid (including indirect wages 23,000) 93,000 Production overheads incurred 1,14,240 Production overheads under-absorbed and written-off 3,840 Sales 3,07,200 The Company's gross profit is 25% on Factory Cost. At the end of the quarter, WIP stocks increased by 39,000. Prepare the relevant Control Accounts, Costing Profit and Loss Account and General Ledger Adjustment Account to record the above transactions for the quarter ended 30.06.2014