Manufacturing Accounts The following information was extracted from the books of Cash and Carry enterprises business owned by Mr. James Onyango at 31 Dec 2016 Sh Sh Purchase of raw materials 2.500.000 Fuel and light 210.000 Administration salaries 170.000 Factory was 390,000 Carrage was 10.000 Rent and businesses 210.000 Sales 4.820,000 Returns inwand 20.000 General office expenses 90.000 Repairs to plant and machinery 90,000 Stock ary 2016 Raw materials 210.000 Work in progress 140.000 Finished goods 230,000 Sundry credits 370,000 Capital account 457.000 Freehold premises 4.100.000 Past and machinery 00.000 Debon 200.000 Provision for depreciation on plant and machinery 1.1.2016 30.000 Cash in hand 110.000 90.000 9340.000 Additional Information Stock in hund 31 December 2016 Raw materials Sh 250.000 Work in progres Sh 110,000 Finished goods S260,000 Depreciation of Island machinerywing the whole method of fuel and light of the charged to manufacturing w Had and doubles to be provided wordt Sh. 40,000 wastanding for foldighe There and business paid ise S00 Vil Market value of finished pro Sh.600 Respired Dec2016 2016