Sparkling Beverages makes one of its products by way of three separate stages. Details of production for the month ending 31st January were as follows: Process Fermenting Distilling Bottling Input material: 65,000 litres $780,000 - - Material added - $89,000 - Direct Labour cost $114,600 $153,500 $225,600 Manufacturing Overhead $122,000 $126,000 $193,100 Normal losses 8% 5% 5% Output 55,000 litres 53,000 litres 48,000 litres Scrap value of losses - $18.00/litre $30.00/litre The nature of the process requires equipment to be cleaned at the end of each month; hence there is no opening or closing stock of product in process. 

Required: i) The process account for each process.

ii) The abnormal loss/gain account(s) showing Sparkling Beverages true loss/gain.