J&G Distilleries makes one of its products by way of three separate stages. Details of production for the month ending 31st January were as follows: Input material: 65,000 litres Material added Direct Labour cost Manufacturing Overhead Normal losses Output Scrap value of losses Process Fermenting Distilling Bottling $780,000 $89,000 $114,600 $153,500 $225,600 $122,000 $126,000 $193,100 8% 5% 5% 55,000 litres 53,000 litres 48,000 litres - $18.00/litre $30.00/litre The nature of the process requires equipment to be cleaned at the end of each month; hence there is no opening or closing stock of product in process. Required: i) ii) The process account for each process: and The abnormal loss/gain account(s) showing J & G's true loss/gain