Continued: For the year ended 30th April 2021, Clinton' business sales turnover was 522,800 producing a gross profit of 190,500 (gross profit margin = 36.44%) Other relevant information: Opening Closing inventory inventory Direct materials 5,800 6,500 Work-in-progress 9,200 10,000 Finished goods 14,000 13,500 The total cost of raw materials consumed was 74,300. The cost of direct labour was 92,500 and total production prime cost was 185,400 (after deducting direct expenses). Indirect production overheads were 116,000 and machinery depreciation was 31,200. Required: 5. Prepare the manufacturing account of Clinton Ltd for the year ended 30th April 2021 (Show all workings). Requirement C.5 = 10 marks 6. Prepare the trading account of Clinton Ltd for the year ended 30th April 2021 to reconcile your results and the gross profit (and margin) values provided above (Show all workings). Requirement C.6 = 5 marks