TheaccountsofZLtdfortheyearended31stDecember2022,showsthefollowing:

Particulars

$

WorkOfficeSalaries

6,500

AdministrativeOfficeSalaries

12,600

CashDiscountsallowed

2,900

CarriageOutward

4,300

CarriageInward

7,150

Baddebtswrittenoff

6,500

RepairstoPlantandMachinery

Rent,rates,taxes,Insuranceetc

4,450

Factory

8,500

Office

2,000

Sales StockofRawmaterials:	4,61,000
1stJan.,2022	48,000
31stDec.,2022	62,800
MaterialsPurchased	1.85,00
TravellingExpenses	2,100
TravellersSalariesandCommission	7,700
ProductiveWages	1,26,000
DepreciationonPlantandMachinery	6,500
DepreciationonOfficeFurniture	300
DirectorsFees	6,000
GasandWater(Factory)	1,200
GasandWater(Office)	400
ManagersSalary(1/4Officeand3/4Factory)	10,000
GeneralExpenses	3,400

Youarerequiredtoprepareacoststatementfortheyearended31stDecember,2022.

461,000

48,000

62,800

185,00

2,100

7,700

126,000

6,500

300

6,000

1,200

400

10,000

3,400