Layal shoe company opened a branch at Madras on 1.1.89. From the following particulars, the Madras Branch account for the years 1989 and 1990. 1989 Rs. 15,000 Goods sent to Madras Branch Cash sent to Branch for Rent Salaries Other expenses Cash received from the branch Stock on 31st December Petty cash in hand on 31st December 1,800 3,000 1,200 24,000 2,300 40 1990 Rs. 45,000 1,800 5,000 1,600 60,000 5,800 30