The folowing are the balances of T Jackson for the year anded 31 Decsmber 2011 RM Stock at 1 January 2011 Raw materials Work in Progress Finished goods 18,450 23,800 17.470 St At 64,300 1,605 65,810 16,920 Purchases : Raw materials Carriage on raw materials Direct Labour Office salaries Rent Office lighting & heating. Depreciation: Works machinery 2,700 5.760 8,300 1,950 200,600 5,920 Office squipment Sales Factory Fuel and power Rent is to be apportioned Factory 2/3; Office 1/3 Stocks at 31 December 2011 were Raw materials Work in Progress Finished goods 20,210 17,390 21,485 PREPARE A Manufcturing, trading and profit and loss account for the year ended-31 December 2011