Old mathjax webview Illustration 2. Starting with profit as per financial books. From the following information, prepare a reconciliation statement : Closing Stock Factory Expenses Office Expenses Selling Expenses Depreciation Rent Received Net Profit As per financial As per cost records records 8,160 8,560 24,260 21,000 10,680 10,000 14,200 15,000 2,200 1,600 5,200 40,600 39,540