A Head Office in London charges out goods supplied to its branch at Delhi at cost plus 25%. From the following information, you are required to prepare in the Head Office books: (i) California Branch Trading Account, (ii) California Branch Total Debtors A/c, (iii) California Branch Account. $. Goods supplied to branch (at invoice price) 86,925 Gross sales during the period 84,500 Cash sales during the period 38,400 Amount received from Debtors 42,500 Branch debtors at the beginning 15,500 Branch Stock at the beginning 18,240 Branch stock at the end 26,590 Goods returned to H.O. (invoice value) 5,480 General Expenses 1,560 (Ignore fractions)