The financial year end of Diary Manufacturing Limited is 31 December. At 31 December 2012, the following balances are available:

Item
Land and building at cost	286000
Plant and machinery at cost	210000
Accumulated depreciation on plant and machinery	46000
Purchase of raw material	260200
Sales	635000
Factory rates expenses	6000
Factory heats and light	13000
Account receivables	74400
Account payable	61800
Wages	126000
Direct expenses	18200
Selling expenses	22000
Administration and general expenses	46000
Bank	49000
General reserve	60000
Retained profit	36000
Inventory 1st January 2012: Raw material Finished goods	40000 76000
Dividends paid: Preference shares Ordinary shares	1680 40000

Notes

1. The inventory on 31 December 2012: Raw Material 44000, finished goods 35000.
2. Salaries include 13400 for director fees.
3. The wages include 31400 for supervision
4. Depreciation is to be charged at 10% on cost of plant and machinery

Required: Prepare the manufacturing accounts of the Diary Limited

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