Really Limited operates a cost accounting system, which is fully integrated with the financial accounts. As the chief management accountant of Really Limited, it is your duty to prepare the months accounting records each month. You are presented with the following information for the month of April 2019:

	R
Stores ledger control account (Opening balance)	34 175
Work in progress control account (Opening balance)	49 210
Finished goods control account (Opening balance)	44 164
Material purchased on credit	86 150
Material issued to production	76 350
Material issued to factory maintenance	13 280
Material issued between batches	11 450
Selling and distribution overhead incurred	15 240
Other production overheads incurred	37 650
Cost of finished goods sold	129 830
Physical stock value of work in progress at the end of the month	34 360

The total overheads amount was transferred to production on the 30 April 2019.

Really Limited require their sales to be based on cost of sales plus 20%.

Required:

Prepare the following general ledger accounts for the month ended 30 April 2019:

Stores ledger control account. (3 mark)

Work in progress control account. (3 mark)

5.3 Finished goods control account.	(3 mark)
5.4 Production overhead control account.	(3 mark)
5.5 Profit and loss account.	(3 mark)

All entries to the accounts should be rounded to the nearest whole number. Clearly show any workings supporting your answer, and accounts must be closed off.