S.S. California set out on a voyage from Australia to Africa. On December 31, on which date the accounts are to be closed, the return voyage had not been completed. The details for the entire voyage to Mumbai and back to Calcutta completed after December 31 were: Freight $. 4,00,000; Coal consumption $. 70,000; Stores consumed $. 30,000; Port charges $. 15,000; Salaries of the crew $. 40,000. Depreciation $. 40,000; Insurance (ship) $. 20,000; Insurance (freight) $. 8,000; Preimage 10%; Address commission 5%. Only $. 1,50,000 freight was available on the return journey. Prepare the Voyage Account up to December 31.