problems

today i encounter a few problems on my book keeping!

an adjustment :
Light and Heat and Rates and Insurance are to be allocated four-fifth to warehouse and one-fifth to office

Trial Balance:
Light And Heat £260
Rates and Insurance £350

i do ask my parents for the solutions, so i got :

1. Rates And Insurance to warehouse is £280 post to Trading Account under Cost of goods sold.
2. Rates and Insurance to office is £70 post to Profit and Loss Account under expenses.

1. Light and Heat to warehouse is £208 post to post to Trading Account under Cost of goods sold.
2. Light and Heat to office is £52 post to Profit and Loss Account under expenses.

i think i am quite 'noob' in book keeping, and i am always the last person finish up the assignments to pass up.
I will make a 'change'...

i heard from my sister that she know when the SPM examination result is announced...heheh..