responsible for the factory and Mining for the sales. All completed toys are trax factory to soles department at agreed price. Profits are shared on the following Sales Depar Kimen 40% Maingi 60% The following trial balmee has been extracted from the books at 01 March 201 Freehold factory at cost 1,050,750 Factory plant, at cost 845,750 Provision for depreciation 1 April 2016 Delivery van, at cast 401,250 Provision for depreciation 1 April 2016 Stocks at 1 April 2016 Raw materials 100,700 Work-m-propress 35,000 Tops completed (30,000 m: 5140) 1,200,000 Sales (45,500 tops) Purchases of raw material 716.250 Factory way: 375,500 Sales department waga: 150,750 Expenses Factory 301,750 Sales Department 250,500 Provision for doubtful debts 1 April 2016 Trade debtors and creditors 430,000 Bank overdraft Capital accounts: Kimex Maingi Dosings: 150,000 Waingi 125,000 5.204.200