Illustration 57. Following was the Trial Balance on Dec. 2013 of Delhi Branch of an English firm having Head Office in London: Dr. (R) Cr. (5) Stock Jan. 1, 2013 12,600 Purchases and Sales 75,000 1,12,500 Debtors and Creditors 39,000 26,000 Bills Receivable and Bills Payable 10,400 9,100 Salaries and Wages 4,800 Rent, Rates and Taxes 5,100 Furniture 4,910 Cash at Bank 28,990 London Account 33,200 1,80,800 1.80.800 On Dec. 31, 2013, the stock was valued at 32,500. The Debit Balance of the branch account in London books on Dec. 31, 2013 was 2,680 and Furniture Account appeared at 350. On Dec. 31, 2013, there was Cash-in-Transit from Delhi to London amounting to 32,600. The rate of exchange on 31.12.2012 was 14 on 31.12.2013 was 13. Average rate of 2013 was 12. You are asked to convert the trial balance if the same is an integral foreign operation