The following balances remained in the books of Kibuku Ltd a manufacturing company after balancing off the ledgers on 30tjh November 2021. You are required to prepare, a manufacturing account, statement of comprehensive income and statement of financial position 30^th November 2021.

	Sh.
Stocks on 1st December 2021
Raw materials	500,000
Work in progress	200,000
Finished goods	1,500,000
Purchases of raw materials	4,000,000
Returns of raw materials to suppliers	50,000
Repairs to factory building	250,000
Salaries and wages
Factory wages	900,000
Salesmen	180,000
Administrative staff	420,000
Insurance	500,000
Royalties	200,000
Depreciation of plant	120,000
Depreciation of buildings	400,000
Advertising expenses	40,000
Discounts allowed	5,000
Cleaning expenses of building	15,000
Bank charges	14,000
Depreciation of delivery vans	26,000
Stocks on 30th November 2021:
Raw materials	480,000
Work in progress	300,000
Finished goods	1,200,000
Rent	2,000,000
Direct expenses	230,000
Sales	12,000,000
Sales return	500,000

Additional Information:

1. The factory building has been damaged because of the electricity wiring. A provision of Sh. 100,000 is required to cater for repairs.
2. The building used by the company occupies an area of 10,000 m². Of the area, the factory occupies 5,000 m², the warehouse 2,000 m² and administrative offices occupy the rest.
3. Insurance prepaid on 30^th November 2021 amounted to Sh. 50,000. The insurance expense is to be apportioned in the ratio 2:2:1 to the warehouse and the administrative expenses respectively.
4. A provision of Sh. 50,000 needs to be made for a bonus payable to factory supervisor who helped to reduce the idle time during the year.