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CAT TWO The following trial balance was extracted from the books of Otieno manufacturers on 31 December Cr. Dr. Shs. Shs. Stock at 1

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CAT TWO The following trial balance was extracted from the books of Otieno manufacturers on 31 December Cr. Dr. Shs. Shs. Stock at 1 Jan 2014 Raw Materials 459,000 Work in Progress 578,000 Finished goods 516,800 Plant and machinery 1,500,000 Office Furniture& Equipment 470,000 Sale of finished goods 7,735,000

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