EA$3-$ EXERCISE $-$ ACCOUNTING FOR BRANCHES

Given below are the Trial Balance of the Head Office and Branch of Qistina Qusyairi Sdn Bhd at $31$ December $2023.$

$\backslash$table$[[$Debit Balances,$\backslash$table$[[$Head Office$],[($RM$)]],\backslash$table$[[$Branch$],[($RM$)]]],[$Furniture & Fittings at cost$,111,500,141,100],[$Inventories on $1$st January $2023,33,000,24,400],[$Purchases$,57,000,-],[$Bank$,2,600,-],[$Head Office Current Account,$8,800,-],[$Goods sent to Branch,$-,40,200],[$Salaries and wages,$6,500,5,200],[$Printing$,-,2,240],[$Carriage and travelling expenses,$4,200,2,960],[$Administrative expenses,$4,400,-],[$Trade and general expenses,$5,200,3,800],[$Sundry Debtors,$9,000,5,000],[,242,200,224,900$