Multichained Stores Ltd., Delhi has its branches at Lucknow and Madras. It charges goods to its branches at cost plus 25%. Following information is available of the transactions of the Lucknow branch for the year ended on 31st March, 2015.

Balances on 1.4.2014: Stock ~ 30,000; Debtors ~ 10,000 and Petty Cash ~ 50. Transactions during 2014-15 (Lucknow branch) (all figures in ~) :

Goods sent to Lucknow branch at Invoice price	3,25,000	Cash sent for Petty expenses	34,000
Goods returned to Head Office at Invoice price	10,000	Bad debts at Branch	500
Cash sales	1,00,000	Goods transferred to Madras branch under H.O. advice	15,000
Credit sales	1,75,000	Insurance charges paid by H.O.	500
Goods pilferred (Invoice price)	2,000	Goods returned by Debtors	500
Goods lost in fire (Invoice price)	5,000	Insurance Co. paid to H.O. for loss by fire at Lucknow	3,000

Balances on 31.3.2015: Petty Cash ~ 230; Debtors ~ 14,000. Goods worth ~ 15,000 (included above) sent by Lucknow branch to Madras branch was in transit on 31.3.2015. Show the following accounts in the books of Multichained Stores Ltd. : (a) Lucknow Branch Stock Account; (b) Lucknow Branch Debtors Account; (c) Lucknow Branch Adjustment Account; (d) Lucknow Branch Profit and Loss Account; (e) Stock Reserve Account; and, (f) Goods Sent to Lucknow Branch Account.