General Dealers General Dealers in Midrand sends goods to its branch in Pretoria at cost plus 50%. 

The following information is applicable for the year ended 30 April 2020: 

Head office: Pretoria inventory on 1 May 2019 at cost price: R20 000 

Head office: Pretoria inventory on 30 

April 2020 at selling price: R27 500 

Purchases: R39 900 

Goods to Pretoria branch at selling price: R260 000 

Cash sales: R115 000 

Credit sales: R111 000 

Sundry expenses paid by the head office: R44 100 

Additional information: 

Slow moving inventory at the branch was sold at a discount of 20%. 

The proceeds of these items amounted to R15 000 and were included in the cash sales. 

The branch returned damaged inventory on the last day of the financial year, R10 000.

The head office is not registered for VAT and the branch only has a bank account. Source: Klopper, J. 2020. 

Required 

Use the information given above to write up the Branch Inventory account in the records of the head office for the year ended 30 April 2020.