Partnership Practice Questions The following list of balances as at 30 September 20X9 has been extracted from the books of Brick and Stone, trading partnership, sharing the balance of profits and losses in the proportions 3:2 respectively. Printing, stationery and postage 3,500 Sales 322,100 Stock in hand at 1 October 20X8 23,000 Purchases 208,200 Rent and rates 10,300 Heat and light 8,700 Staff salaries 36,100 Telephone charges 2,900 Motor vehicle running costs 5,620 Discounts allowable 950 Discount receivable 370 Sales returns 2,100 Purchases returns 6,100 Carriage inwards 1,700 Carriage outwards 2,400