A) The following information for the year st ended 31 December 2020 is obtained from the books and records of a factory: (15 MKS) Completed Work-in- Jobs(K.Shs) Progress(K.Shs) 32,000.00 Raw materials 80,000.00 supplied from stores 100,000.00 40,000.00 Wages Chargeable expenses 10,000.00 4,000.00 1,000.00 Materials returned to stores The additional information are as follows: Factory overheads are 80% of wages. Office overheads are 25% of factory cost and selling distribution overheads are 10% of cost of production. The complete jobs Jobs(K.Shs) Progress(K.Shs) Raw materials 80,000.00 32,000.00 supplied from stores 100,000.00 40,000.00 Wages Chargeable expenses 10,000.00 4,000.00 1,000.00 Materials returned to stores The additional information are as follows: Factory overheads are 80% of wages. Office overheads are 25% of factory cost and selling distribution overheads are 10% of cost of production. The complete jobs realized Kshs. 410,000. You are required to write up: i. Work-in-progress Ledger control account (6 marks) ii. Completed job ledger control account and (8 marks) iii. Cost of sales account (6 marks)