On December 31, 2013, $300,000 was ungathered ce rupture; opportunity $200,000 of the protection allied to 2014. (iii) The anticipation ce poorly and uncertain debts is to be adjusted to $200,000. (iv) The corporation has a prudence of adding 15% vestige up to its consume of origination. (v) Depreciation is full as follows: machinery 10% reducing balance; motor vehicles 20% undeviating line; and goods and fittings 10% on consume. (vi) Apportion electricity 60% factory, 40% employment; protection 0.70 factories, 0.30 employments; rupture ¾ factories, ¼ employments. (vii) The motor vehicles are used equal among the factory and the employment. Required: (a) Distillers Ltd, Manufacturing Account ce the year consummation December 31, 2013.