From the following particulars relating to the Branch for the year ending December 31, 1998, show the Branch Account in the Head Office books: $. Stock January 1, 1998 Debtors 30,000 12,000 Petty Cash 200 Goods sent to branch during the year 50,000 Goods returned to Head Office Sales at the branch: Cash Creditors Sale returns to branch Bad debts written off Discount allowed to customers Branch expenses paid by Head Office Petty cash sent to the branch Petty expenses incurred by the branch Furniture purchased by the branch Stock on December 31, 1998 Cash received from customers 600 $. 30,000 $. 42,000 72,000 250 300 100 3,000 500 400 1,000 12,500 35,000