On February 1, 1998, goods costing $. 33,000 were invoiced by the London head office to its branch at California and charged at a selling price designed to produce a Gross Profit of 25% on the selling price. At the end of the month, the return from London branch showed that the sales were $. 30,000. Goods invoiced at $. 600 at the California branch had been returned to London head office. The closing stock at California branch was $. 12,300 at selling price. Record the above transactions in the California Branch Stock Account, Lodon Branch Adjustment Account and Goods sent to California Branch Account in the head office Ledger and balance the said account on February 28, 1998