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	Home Office		Branch Office
	Dr. (Tk.)	Cr. (Tk.)	Dr. (FL)	Cr. (FL)
Freehold building at cost	14,000		63,000
Debtors/Creditors	8,900	9,500	46,000	11,560
Sales		1,04,000		4,32,000
Issued share capital		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 branch)	59,000
Administrative cost	15,200		18,000
Stock on 30th June 2012	28,900		11,520
Profit & Loss Account		2,000
Machinery at cost	6,000		1,26,000
Remittances		28,000	2,72,000
Cash at bank	104,600		79,200
Selling and distribution cost	23,300		28,800
Total	3,20,000	3,20,000	104,520	104,520

Following adjustments are to be made:

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 14^th 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.
5. Provide commission at 5 percent of the net profits of the branch after charging such commission which is payable to the Branch Manager.
6. The exchange rates were; (a) At 1st July, 2011: 10 FL = 1 Taka; (b) At 30^th June, 2012: 8FL = 1 Taka: (c) Average rate for the year; 9 FL = 1 Taka; and (d) On date of purchase of building and machinery: 7 FL = 1 Taka.

Required: You are required to prepare for internal use:

1. Branch Trail Balance (after above adjustments) in H.O currency.
2. Detailed Trading and Profit and Loss Accounts of H.O and the branch for the ending 30^th June, 2012.
3. Balance Sheet as at 30^th June, 2012 (Combined) figures of the H.O and the branch). Ignore taxation.