The following are the particulars in respect of Contract No. B-83 for the year ended on 31.12.2001. Pre- pare contract account. Materials Sent to Site 1,50,000. Wages Paid 1,80,000 Wages Unpaid 3,000 Other Expenses 26,000 Plant Installed at site 2,00,000 Materials Returned to Stores 5,000 Materials Lying Unconsumed 8,000 Materials Stolen from Site 10,000 Work Uncertified 11,000 Cash received from Contractee 3,60,000 Insurance Claim admitted for Materials Stolen 7,000 Plant is subject to depreciation p.a. and cash has been received to the extent of 90% of work certified. 72%