enarging such commission. 10/A AH A H.O in Chennai has a branch in Delhi to which goods are invoiced by the H.O at cost plus 25%. All cash received by the branch is daily remitted to H.O. from the following particulars, show how the branch accounts will appear in the H.O books. Entries are to be made at invoice prices. Particulars Rs Stock on Jan 1,2007 (at invoice price) Debtors on 1.1.2007 Goods supplied by the H.O (at invoice price) Cash sales Cash received from customers Goods returned to the Rs 62,500 60,000 2,00,000 80,000 1,47,500 12,000 H.O (at invoice price) Cheques received from the H.O: Wages and salaries 55,000 Rents, rates and taxes 15,000 Sundry expenses 2,550 72,550 Stock on 31.12.07 (at 75,000 invoice price) Debtors on31.12.07 1,12,500 Liability for petty 550 expenses