Jamila Traders has a head office in Nanyuki and an autonomous branch in Thika. The trial balances of the head office and the branch wwwwww as at 30 September 2014 were as follows: Head office Sh. Thika Branch mmmm Sh. Sh. Sh. Buildings (at 3,500,000 cost) Goods sent to 6,482,205 branch Goods received from head 6,387,330 office Accounts 764,700 535,800 receivable Remittances from branch Remittances to 7,548,750 7,620,000 head office Cash at bank 397,800 289,250 Stock (at cost) 2,595,000 Stock (at mark 1,552,500 up) Sales 13,000,000 9,202,200 Capital (1 6,040,925 October 2013) Bank overdraft Furniture and 779,500 250,000 230,500 fittings Purchases 13,626,600 Rent and rates 395,400 197,250 Salaries and 851,700 487,500 wages Current 8,931,555 8,836,680 accounts General 1,887,750 1,258,950 expenses Accounts 1,239,000 270,200 payable Drawings Provision for 783,375 202,500 unrealized profits 34,513,380 34,513,380 18,559,080 18,559,080