Seeds Fertilizers 600 4001 2,400 By Grain consumed by live stock section 3,600 By Grain consumed by the proprietor (Drawings) By Closing Stocks 600 To Purchases : Seeds 400 8 Fertilizers 600 Grain 2,000 400 1,000 Seeds Fertilizers 600 3,000 To Wages: In Cash In Kind 3,5001 2,500 6,000 1,000 2,000 To Depreciation To Repairs and Maintenance To Crop profit transferred to Profit and Loss A/C 20,300 33,900 33,900 Illustration 3 : From the following information prepare Cattle Account to ascertain the profit made by the cattle division. No. Value Rs. Opening Stock of live stock 100 2,00,000 Closing stock of live stock 118 2,42,000 Opening stock of cattle food 4,000 Closing stock of cattle food 5,000 Purchases of cattle during the year 180 3,70,000 Sales of cattle during the year 175 4,38,000 Sales of carcasses 5 1,000 Purchases of cattle food 40,000 Wages of rearing cattle 10,000 Crop worth Rs. 11,000 grown in the farm was used for feeding the cattle. Out of the calves born 4 died and their carcasses realised Rs. 100