From the following data prepare manufacturing, trading and profit and loss accounts for the business of Wayne Stock of raw materials 1.1.-5 134 Work in progress 1.1.-5 68 Finished goods stock 1.1.-5 234 Purchases of raw materials 764 Stock of raw materials 31.12.-5 237 Work in progress 31.12.-5 73 Finished goods stock 31.12.-5 255 Direct Labour 324 Direct expenses 39 Plant and machinery at cost 654 Accumulated depreciation 389 Indirect labour 106 Works overhead 254 Goods purchases for resale 103 Sales 2,500 Administrative overheads: Rent and rates 31 Salaries 91 Sundry 102 Selling and distribution: Advertising 221 Salaries 143 Transport 121 Sundry 74 Interest on loans 154 Bank interest 63 Notes: There is an accrual of direct labour of $12. Depreciation is 15% on cost Rent and rates includes $3 in advance