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Q2. Manufacturing partnership business. Chacha and Mushi are in partnership sharing profits and losses equally. They are manufacturer of shoes whose brand name is "DAWO". The trial balance as at 31 December 2004 was as follows: Sh.'000 Sh.'000 Capital accounts: Chacha 4000 Mushi 4000 500 100 200 300 Current accounts: Chacha Mushi Drawings: Chacha Mushi Stock (1 January 2004) Raw materials Work in progress Finished goods Factory land and buildings at cost (land Sh. 17 million) Plant and machinery at cost Delivery van (for sales distribution) Provision for depreciation on: Factory buildings Plant and machinery Delivery van Sales Purchase of raw materials Production wages Factory manager's salary Office salaries Distribution costs Factory rates and insurance 1500 2200 1200 18000 3500 1400 40 1400 700 86240 40000 10000 480 5000 3250 700 800 500 20 20 Fuel and electricity Office rates and insurance Bad debts Provision for doubtful debts: Royalties payable Trade debtors are creditors Bank balance Carriage on raw materials Provision for unrealized profit 700 1000 800 6390 500 240 97840 97840 EEEE Additional information: 1. Stock at 31 December 2004 was valued as follows: Sh.'000 Raw materials 2000 Work in progress 4200 Finished goods 1000 2. Insurance prepaid (31 December 2004) Sh.'000 Factory 200 Office Rates owing (31 December 2004) Sh.'000 Factory 500 35 Office 3. Depreciation is provided at the following rates: Factory buildings-2% p.a on cost Delivery van -25% p.a on cost Plant and machinery -20% p.a on cost 4. Provision for doubtful debts is to be maintained at 5% of the debtor's balance at the end of the year. 5. Manufactred goods are transferred to the warehouse at cost plus 25% of factory profit. 6. The partnership agreement has the following provisions: i) A commission of 10% to Mushi is based on factory profit while Chacha is entitles to a commission of 10% based on net profit from trading. ii) Partners are allowed interest on their fixed capitals at a rate of 10% p.a. iii) Chacha had guaranteed Mushi a total income from the partnership of not less than Sh.15,000,000 p.a. Required: a) Manufacturing, trading and profit and loss and appropration accounts for the year ended 31 December 2004. b) Balance sheet as at 31 December 2004