The following information is obtained from Mkulima Hodari his farming activities for the year ended 31 March 2016:

Opening stock

Shs. Closing stock

Shs.

Crops

Group crops

Seeds

Cattle

Cattle food

Poultry

Poultry food

Fish

Fertilizers

Purchases during the year:

Poultry

Seeds

Cattle

Fish

Cattle food

Fertilizers

Poultry food

Sales during the year:

Butter

Milk

Eggs

Crops

Flowers

Fruits

Cattle

Poultry

Fish

Vegetables

Expenses during the year:

Wages

Insurance

Depreciation

Repairs 30,000

22,500

15,000

562,500

75,000

67,500

7,500

15,000

37,500

112,500

11,250

300,000

7,500

105,000

26,250

22,500

11,250

67,500

97,500

157,500

11,250

30,000

270,000

105,000

45,000

37,500

176,250

11,250

15,000

9,000 37,500

33,750

18,750

787,500

41,250

101,250

15,000

24,000

22,500

Consumption of farm products by proprietor:

Butter

Milk

Eggs

Vegetables

Poultry

Fish

Fruits Sh.

3,000

18,750

3,750

4,500

1,500

750

2,250

Required:

From the information given above, prepare the following accounts for Mkulima Hodarifor the year ended 31 March 2016:

Crop account;

Dairy account;

Poultry account

Fishing account;

Summarised Income Statement