Nijstment Account; (c) Branch Debtors Account; and, (d) Branch Profit and Loss Account ketakutana firm has a retail branch at Dhanbad. All goods are supplied to the branch by the head office which invoices the po e he selling price which is calculated at cost plus 25 per cent. All expenses incurred by the branch are paid out of a sprest account of Rs 10,000 which is replenished by the head office every week. All collections by the branch are failed intact to the credit of the head office. The branch maintains no books of account except a memorandum debtors wyer. Plysical verification of stock at the branch is done annually and the difference between the actual stock and the Sonik Pulance is adjusted. (figures in rupees) Sve Ders Ac (Jan. 1) 25,000 Cash collections at Br. (including cash sales of Rs 85,000) 2.85.000 true Se Ne (at invoice value - Jan. 1) 80,000 Discounts allowed to debtors 10,000 Garch 10,000 Credit sales at Branch 240.000 Grert b Branch (at Invoice value) 3,00,000 Amount sent to Branch for expenses 38.000 sau 31st December, 2002, the branch had cash on hand representing unspent imprest of Rs 8,000. The stock on hand nepare the following accounts as appearing in the books of the head office: (a) Branch Stock Account; (b) Brunch Solution