A Ltd. obtained from B. S. Ltd. a lease of some coal bearing land, the terms being a royalty of ~ 15 per ton of coal raised subject to minimum rent of ~ 75,000 per annum with a right of recoupment of shortworkings over the first four years of the lease. From the following details show (i) Royalties Account; (ii) Shortworkings Account; and (iii) B.S. Ltd. Account in the books of A Ltd

Year	2010	2011	2012	2013	2014
Sales (Tonnes) Closing Stock (Tonnes)	2,000 300	3,500 400	4,800 600	5,600 500	8,000 800