Ng'arisha Chemicals Limited produces a range of products including a detergent branded "Ng'ara'$\text{'}$ which passes

through three processes before completion and transfer to finished goods stock.During the month of April $2020,$ data relating to Ngara was as follows:

Process

Sh$.$ Sh$.$ Sh$.$

Basic raw material $-$ process $1(10,000$ units$)$: $6,000$ process $2-0,$ process $3-0.$ total:$6,000$

Materials added process $1-8,500,$ process $2-9,500,$ process $3-5,500,$ total$=23,500$

Direct wages process $1-4,000,$ process $2-6,000,$ process $3-12,000,$ total: $22,000$

Direct expenses process $1-1,200,$ process $2-930,$ process $3-1,340,$ total $=3,470$

Production overheads total $=16,500$

Output $($units$)$ process $1-9,200,$ process $2-8,700,$ process $3-7,900$

Expected loss $(\%)$ process $1-10,$ process $2-5,$ process $3-10.$ Additional information:

$1.$ There was no stock of work$-$in$-$progress at the beginning or at the end of any process.

$2.$ Normal process loss was scrapped as follows: process $1-0\mathrm{.}2$ sh price per unit, process $2-0\mathrm{.}5$ sh price per unit, process $3-1$ sh price per unit. Required

i$)$Process I account.

ii$)$Process $2$ account.

iii$)$Process $3$ account.

iv$)$Abnormal gain account.

Kindly remember Production overheads are absorbed as a percentage of direct wages. Include both debit and credit side in the process $1,2$ and $3$ and abnormal gain accounts