The S.S. Odyssey undertook a voyage from Australia to California starting on January 1, 1998, and reaching on March 31, 1998. The cargo consisted of 900 tonnes of food grains and 100 tonnes of engineering goods. The freight charges were $. 1,500 per tonne for food grains and $. 1,000 per tonne for engineering goods. In addition, preimage was 10%. Brokerage was payable at 5%. The expenses were: Coal and Diesel Port charges Australia $. 2,00,000 California $ Harbour wages 90,000 Loading charges 20,000 30,000 Other Expenses: 10,000 20,000 Stores Discharging expenses 1,00,000 Postage 20,000 Salaries to crew 10,000 1,00,000 The ship was insured for $. 1,00,00,000 at 1\2% for a Voyage Policy of the hull. The freight was insured at 1/2%. Depreciation is charged on the Written Down Value of the ship at 5% per annum. The value as on January 1, 1998, was $. 80,00,000. Prepare the Voyage Account.