v Show Time Remaining General expenses 816 STAY AT HOME Co Limited is a manufacturing company producing Nose Masks in quantities. The following balances were extracted from its books on 30 September, 2019. Inventory 01/10/2018 GH Raw materials 28,800 Work-in-progress 39,000 Finished goods 33,600 Sales (114,000 pieces GHe each) 570,000 Camage on raw materials 1.470 25,200 Selling expenses 51.840 Plant and Machinery 250,280 Land 50.000 Bank overdraft 32,120 Retained earnings Ordinary share capital 200,000 8% preference share capital 22,000 Goodwill 40,000 Bad debts 830 Trade receivables 36,433 Duscount allowed 1,440 Sundry payables 56,636 Trade investments 8,840 Advertising 2,250 Discount received 1.920 Carriage outwarde 2.280 Production was 126,000 Office salaries 4,860 Purchase of raw materials 168,000 Returns inwards 9,000 Needles 15,000 Factory rent 13.600 Officence 40.800 Depreciation of plant and machinery 4.920 Inventory 10 09 2019 Raw materials 35,400 Work-in-progress 39,120 Loose tools 3.000 dational information: During the year 129,000 pieces were completed. The closing inventory of finished products is valued at the cost price per nose mask produced Goods manufactured during the year are to be transferred to the trading account at GH 190.000 Provide for doubtfuldebts at the rate of 24 of receivables iv Advertisement was three months prepaid. Prime cost for the business is calculated as OA. GH 278 870