The following shows the figures extracted from the books of Ojolo, a manufacturer for the year ended 31st December, 2009.

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Stock of Finished Goods January 1st 12,660 December 31st 17,845 Stock of Raw Materials: January 1st 8,040 December 31st 7,160 Sales 464,000 Office rent 2,625 Office rates 1,000 Purchases of Raw Materials 95,000 Carriage Inward on Raw Materials 2,355 Manufacturing wages 132,150 Factory expenses 9,140 Depreciation: Plant and Machinery 16,250 Delivery vans 3,125 Stock of Work in Progress: January 1st 4,370 December 31st 4,735 Factory Fuel 9,175 Advertising 2,585 Van running expenses 11,575 Salesmen's Commission 3,565 Maintenance of factory equipments 54,000 Lighting (3/5 factory) (2/5 office) 40,000 Salaries (factory 7,500) 25,000 Insurance (factory 16,000) 22,400 You are required to prepare the Manufacturing, Trading, Profit and Loss account for the year ended 31st December, 2009