The following transactions pertains to the head office (Do your work Traders) and the branch (If you want to Pass Traders) for the year ended 28 February 2019: - Inventory sent to branch, R5 000 - Inventory returned to head office by branch, R100 - Branch sales for the year: Cash, R4 000 Credit, R5 000 - Cash received from branch debtors and paid to head office bank account, R1 500 - Branch sundry expenses paid by head office, R450 Additional information: 1. The branch began trading on 1 March 2018 and inventory is invoiced to the branch at cost. 2. An amount of R100 must be written off as a credit loss. 3. Discount granted to cash sales clients is R50 4. Closing inventory, R400 Required: Question 3 Marks 3.1 Branch inventory account 5 3.2 Inventory to branch account 3 3.3 Branch trade receivables control 4 3.4 Branch expense account 4 3.5 Bank account 4