A business has three branches at Coimbatore, Trivandrum and Bangalore. The Head Office at Madras purchases goods and sends them to branches, to be sold at a uniform percentage of profit on cost.

The following particulars are made available to you to enable you to prepare a combined Trading Account for the year ended 31st March, 2017.Madras office invoices goods to the branches at fixed sales prices but maintains branch accounts in its Ledgers at cost price. Show Branch Accounts in Madras Head Office books.

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Stock on 1st April 2016 Purchases in the year Sales Stock on 31st March 2017 Branch Accounts on 1st April 2016: Coimbatore Trivandrum Bangalore Remittances from branches Particulars Madras (₹) 54,000 2,74,000 28,000 15,000 32.000 4,000 3,20,000 Coimbatore Trivandrum (₹) 12,500 16,000 1,80,000 6,000 Bangalore (3) 10,000 1,20,000 1,00,000 5,000 2.500 1,50,000 1,60,000 70,000