Kipkorir and Odipo are trading in partnership operating a retail business with branches in Kisumu managed by odipo and Nakuru managed by Kipkorir. Goods are transferred from the head office in Nairobi at selling price (gross profit margin 25% ) where all the records are maintained. The following are the data relating to the two branches for the months of July 2004 Additua mumauv a) Good were transferred from Kisumu to Nakuru with selling value of Ksh 6,000 and from Nakuru to Kisumu Ksh 15,000 b) Cash was stolen from Nakuru branch Ksh 3,000 c) There was a shortage in Kisumu at selling price amounting to Ksh 3000 considered abnormal d) Each partner is entitled to a commission equal to 25% of the net profit after such commission earned by the branch they manage Required a) Branch stock account in columnar form b) Branch adjustment account c) Branch debtors account d) Branch profit and loss e) Memorandum, trading profit and loss account (income statement)