The following are the balances of Zid plc for the year ended 31 December 2011 RM Stock at 1 January 2011 Raw materials Work in Progress Finished goods 28,800 13,450 7,110 es Purchases: Raw materials 75,800 1,700 54,610 17,000 8,000 3.120 ahour Carriage on raw materials Direct Labour Office salaries Rent Office lighting & heating Depreciation Wocks machinery VC 5,400 otfice equpment 213,340 4,610 Sales Factory Fuel and power Rent is to be apportioned Factory 2/3; Office 1/3 Stocks at 31 December 2011 mesre: Raw materials Work in Progress Finished goods 17,540 14,130 19,000 Required Prepare a manufacturing, trading and profit and loss account for the year ended 31 December 2011