Balance b/d 75 Returns 30 Goods to branch 600 Cash sales 120 Branch accounts receivable: returns 8 Branch accounts receivable 437 Inventory deficiency to branch adjustment 6 Balance c/d 90 683 683 Balance b/d 90 Goods Sent to Branch (Cost price) Returns from branch 20 Branch inventory 400 Head office trading a/c 380 400 400 Branch Adjustment (Profit loading) Returns from branch 10 Unrealised profit b/d 25 Branch inventory deficiency 6 Goods to branch 200 Branch profit and loss 179 Unrealised profit c/d 30 225 225 Unrealised profit b/d 30 Branch Accounts receivable Balance b/d 66 Branch inventory: Returns 8 Branch inventory 437 Bank 390 Discounts 9 Bad debts 15 Balance c/d 81 503 503 Balance b/d 81 Branch Bank Balance b/d 3 General expenses 42 Cash sales 120 To HO bank 459 Branch accounts receivable 390 Balance c/d 12 513 513