Chicago Chemicals Ltd. Supply their products in returnable drums which are charged at $. 20 each. Customers returning the drums within a month are credited with $. 18. The Company's procedure is to retain $. 18 in a Deposit Account till the expiry of the option period for return of drums. The following particulars are available from the books: Nos. Returnable drums as on Jan. 1, 1998 8,000 Drums in stock as on Jan. 1, 1998 16,000 purchased during 1998 at $. 15 per drum 20,000 sent to customers during 1998 3,00,000 returned by customers during 1998 2,88,000 returnable on Dec. 31, 1998 15,000 scrapped in 1998-sold for $,10,000 2,000 All drums as on Dec. 31, 1997, and Dec. 31, 1998, are to be valued at $. 10 each. All the amounts due in respect Of drums have been collected from the customers. Show the Ledger Accounts for 1998 of: (a) Drum stock, (b) Drums trading