need detailed explanation. will upvote on satisfaction

3. T of Calcutta has a branch at Dibrugarh. The branch does not maintain separate books of accounts. The branch has the following assets and liabilities on 31st August, 2010 and 30th September, 2010: 31st August 2010 30th September, 2010 Stock of tea 1,80,000 1,50,000 Advance to suppliers 5,00,000 4,50,000 Bank Balance 75,000 1,00,000 Prepaid expenses 10,000 12,000 Outstanding expenses 13,000 11,000 Creditors for purchases 3,00,000 to be ascertained During the month, Dibrugarh branch : (a) received by electronic mail transfer 10,00,000 from Calcutta head office; (b) purchased tea worth 12,00,000, (c) sent tea costing 7 12,30,000 to Calcutta, freight of 780,000 being payable at the destination by the receiver: (d) spent 325,000 on office expenses, (e) paid 3,00,000 as advance to suppliers, ( paid 76,50,000 to suppliers in settlement of outstanding dues. In addition, T informs you that the Calcutta office had directly paid 73,50,000 to Dibrugarh suppliers by cheques drawn on bank accounts in Calcutta during the month. T informs you that for the purpose of accounting, Dibrugarh branch is not treated as an outsider. He wants you to write the detailed accounts relating to the transactions of the Dibrugarh branch as would appear in the books of Calcutta Head Office, (Hints: Balances in Dibrugarh Tea Stock Account 1,50,000; Advance to Supplier's Account 4,50,000;Supplier's Account 1,50,000: bank account1,00,000; Expenses Account *21,000:)