The following trial balance was extracted from the books of SOSO (PVT) on 16th June, 2018. ZMW Capital Returns outwards-raw materials Sales Returns outwards Vehicles Rent receivable Trade payables Issued share capital- ordinary shares Issued share capital-preference shares Share premium Opening stock of raw material Opening stock of work in progress Purchases-raw materials Dividend paid Direct expenses Retained earnings at 1/6/18 Inventory 13,500 250 22,050, 413 475 200 638 4,125 725 450 780 660 150 1,970 240 975 825 6,263 350 13 Purchases Returns inwards Carriage inwards Carriage inwards-raw materials Rent factory Fuel Opening stocks-finished goods Carriage outwards Salesmen's salaries Wages and salaries Land Plant Motor vehicles Distribution costs Interest paid Taxation Administrative expenses Corporate tax paid Directors' remuneration Trade receivables Purchase of treasury bills Receipt from sale of fixed assets Repurchase of debenture loan Cash at bank and in hand Closing stock Goodwill Buildings Mortgage loan Drawings Premium Sundries Commissions Paid Commissions Received 25 17 978 125 800 738 12,500 1,562 1,125 290 370 750 286 2,108 375 3,875 1,255 889 1,271 3,990 1,750 1,866 20,567 3,897 900 780 1,005 850 1,280 Note of information not taken into the trial balance data: (a) Provide for )An audit fee of K68. (ii) Income tax of K562. (ii) Administrative expenses were prepaid by K72. (iv) Prepaid premiums of K270 (v) Prepayment of premiums of K378 (vi) Discount received of K516 (vi) Commission paid ofK183 Required: Prepare: a) Manufacturing account (20 marks) bh Cash Flow statement (20 Marks)