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