A Ltd. showed a net loss of Rs.6,30,000 as per the financial accounts for the year ended 31st March,2022. The cost accounts, however, disclosed a loss of Rs.5,00,000 for the same period. On security of the two accounts, the following are available:

Factory overheads under-recovered	Rs.70,000
Administration overheads over-recovered	30,000
Depreciation charged to financial accounts	1,50,000
Depreciation charged in Cost accounts	1,20,000
Interest on investment not included in Cost accounts	30,000
Income tax provided in financial accounts	1,00,000
Stores adjustments	10,000

prepare a Memorandum Reconciliation Account.