7. Below is the Trial Balance of Manson Kotobre Company on 31 May, 2013. DR. CR. GH'000 GH'000 Stocks: 01/06/12 Finished goods Raw materials Purchases of raw materials Carriage outwards Carriage on raw materials Repairs to machinery Bank overdraft Cash in hand Plant and machinery Provision for depreciation -Plant and machinery Debtors and creditors Discount allowed and received Salesmen's wages Printing, postage, etc Manufacturing wages Administration salaries and wages Factory, power, lighting and cooling Indirect labour cost Bank interest Royalty Capital Sales Additional information a) Stock balances at the end of the year were 275 130 4,600 90 80 210 69 800 2,000 1,500 120 730 70 1,630 1,370 500 170 25 100 14.400 200 500 900 1,175 2,225 9,400 14,400 GH Finished goods at cost 372,000 Raw materials 210,000 b) Provision for depreciation on plant and machinery should be 20% per annum on cost c) Profit margin on manufactured goods is at the rate of 10% on cost of production. You are required to prepare a Manufacturing. Trading and profit loss account for the year ended 31 May 2013, and a Statement of Financial Position as at that date.