ABC Limited, a manufacturing business, exports some of its products through an overseas branch whose currency is "Florins" which carries out the final assembly operation before selling the goods. The Trial Balance of the Head Office and the branch on June 30, 2012 were as under: Head of Account Freehold building at cost Debtors/Creditors Sales Issued share capital Home Office Branch Office Dr. (Tk.) Cr. (Tk.) Dr. (FL) Cr. (FL) 14,000 63,000 8,900 9,500 46,000 11,560 1,04,000 4,32,000 140,000 Components sent to branch 35,000 Head Office/Branch 60,100 5,04,260 Branch-Cost of Sales 3,60,000 Provision for depre. on machinery 1,500 56,700 HO cost of sales (including goods sent to 59,000 branch) Administrative cost 15,200 18,000 Stock on 30th June 2012 28,900 11,520 Profit & Loss Account 2,000 6,000 1,26,000 28,000 2,72,000 Cash at bank 104,600 79,200 23,300 28,800 Machinery at cost Remittances Selling and distribution cost Total Following adjustments are to be made: 3,20,000 3,20,000 104,520 104,520 (1) The cost of sales figure includes a depreciation charge of 10% per annum on the cost of machinery. (2) A Provision of Tk. 300 for unrealized profits in the branch stock is to be made. (3) On 26th June, 2012 the branch remitted 16,000 "FL" this amount was received by the H.O on 14th July, 2012 and realised Tk. 1,900. (4) During May 2012, a customer of the branch by mistake paid the H.O for goods supplied by the branch. The amount due from him was FL 320 which realised Tk. 36. It has been correctly dealt with by H.O but not yet entered in the Branch Accounts.