Mr. Ancentus Okwengo is the sole proprietor of a small business. The following trial balance was extracted from his books at 31 March 2000.

	Sh. 000	Sh. 000
Capital		4,896
Freehold land and buildings (at cost)	3,600
Plant and machinery at cost	3,480
Provision for depreciation plant and machinery		1,680
Delivery vans	960
Provision for depreciation delivery vans		672
Loose tools at valuation on 1 April 1999	288
Stocks 1 April 1999	2,232
Purchases	4,440
Loose tools	192
Sales		15,840
Wages and Salaries	5,288
Rates and Insurance	384
Repairs and maintenance of buildings	240
Sales expenses including vehicle running costs	344
Electricity and power	1,440
Industrial training levy	72
Administration expenses	672
Provision for doubtfuldebts		240
Debtors and Creditors	1,984	1,928
Drawings	480
Bank		864
Cash in hand	24	_____
	26,120	26,120

Additional information:

1. Closing stock on 3 1 March 2000 was Sh.2, 008,000. Loose tools at valuation Sh.384, 000.

2 .Provision is to be made for the following amount owing on 3 1 March 2000: Electricity and power Sh.192,000.

3. Payments in advance on 31 March 2000 were as follows: Van licenses Sh.2,520 and rates Sh.13,800.

4. Depreciation on plant and machinery and delivery vans is to be provided at the rate of 20% and 25% respectively on cost at the end of the year.

5. Bad debts amounting to Sh.26,000 are to be written off and the provision for

doubtful debts is to be 10% of trade debtors.

Required:

A ten-column worksheet for the year ended 31 March 2000. (Total: 20 marks)