Q34 The data for Mr. Oklams, contractor, regarding Job 25 is as follows: Materials Wages Plant Depreciation Other Expenses Head Office Cost Apportioned GH 62,500 GH 85,200 GH 860 GH 4,000 GH 1,360 By the end of 31" march, 2009, the value of work certified was GH 180,000 and cash received by the end of this period was 90% of this period. On 31 March, 2009, the value of materials unused was 4,000 and the cost completed but not yet certified was e 5,000 Required: a. Prepare the contract account for the job 25 showing calculations of the amount of profits to be taken as at 31 March, 2009. b. Prepare an extract of the balance sheet as at date showing clearly the work-in-progress for the job