trader to its Madras Branch were On 1.1.2000 the goods invoiced by Bombay Head office of a 96,000 at invoice price being 33 1/3 % on cost price. For 6 months ended June 30, 2000, the Branch return showed that the sales were 58,000. The goods invoiced at 4,000 were returned by the branch to the Head office. The closing stocks at Madras Branch on June 30, 2000 were 33,600 at selling price. There was no opening stock at the Branch. You are required to prepare Branch Stock A/c, Branch Adjustment A/c, and Goods sent to branches A/c in Bombay Head Office Books. (K3)