branch accounting, Accounting Basics

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Mohan brothers invoiced goods to their branch at cost plus 33.33%. All the cash collected by branch is banked on the same day to the credit of head office. All expenses are paid by head office except petty expenses which are paid by the Branch Manager. Prepare branch account from the following:-
Rs.
Stock (1.4.2012)
15000
Stock (31.03.2013)
20000
Debtors (1.4.2012)
24200
Debtors (31.3.2013)
21500
Goods sent to branch from head office
56000
Cash Sales
38400
Credit Sales
44000
Furniture purchased by Branch
10000
Expenses paid by Head Office
7800
Expenses paid by Branch
2100
Branch cash balance on 1.4.2012
4400
Branch cash balance on 31.3.2013
5000

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