Stanley and Bros. of Pambadi has a branch at Tirur. The following are the transactions between the Branch and the Head Office for the year ended 31st March 2015. Stock at branch on 1.4.2014 Petty cash balance on 1.4.2014 Goods sent to branch during the year 2014-15 Remittance to branch for- Salaries 3,000 Rent 4,000 Petty cash 170 18,000 30 80,000 7,170 1,30,000 21,000 40 Cash remittance by branch (cash sales) Stock at branch on 31.3.2015 Petty cash balance on 31.3.2015 Give journal entries and important ledger accounts in the books of the Head Office.