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Payables UP (GIT) 800 M I (40% x 50/150 x 150,000) 2,000 ______ Balance c/d 95,800 100,800 100,800 Group inventory £ £ Receivables 28,000 H Ltd.. 80,000 S Ltd. 30,000 Cash at bank – CIT 1,000 Goods in transit Inventory (100/150 x 1,200) 800 P & L (60 x 150/150 x 1,200) 240 M.I (40% x 50/150 x 1,200) 160 Administration expenses
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