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IC INVENTORY SYSTEM (39 marks; 24 minutes) estion has two sub-questions, which are totally unrelated. GENERAL LEDGER AND INTERPRETATION [30] ou are provided with information relating to Eastville Hardware Shop for the ear ended 28 February 2013. The business is owned by Harry Henwood. The business uses the periodic inventory system. REQUIRED: 6.1.1 Prepare the Trading account for the year ended 28 February 2013. 6.1.2 (23) Calculate the cost of sales. (4) 6.1.3 Calculate the percentage mark-up achieved. (3) INFORMATION: The following balances/totals appeared in the General Ledger on 28 February 2013: Trading stock (01 March 2012) 94 000 Sales 1 6:30 000 Debtors' allowances 62 000 Purchases 870 000 Custom duties 28 000 Carriage on purchases 45 000 2 Adjustments and additional information 2.1 A customer, N. Nelson, complained that the trade discount promised to her was not deducted on her last Invoice. Her total purchases were R11 000. A credit note for trade discount of 20% was issued, but no entry has been made