Extracted text: Question:- In 2015, Brick Manufacturers Ltd., built a new kiln in their brickyard. The work was carried out with the company's own labour and materials and the expenditure thereon was included in Brickyard. Following is a summary of that account for the years ended 31t December, 2014 and 2015 in the company's books. 2014 Bricks 2,00,000 2015 Bricks 3,500 1,00,000 2014 Bricks 2015 Bricks 25,50,000 51,000 20,50,000 43,050 Is Stock on 1st Jan. 1,750 Sales Wages 25,000 42,550 Bricks spoiled 50,000 Stores, Fuel etc. Head office and Sundry 38,000 Bricks used for new kiln 7,300 Stock 31st Dec. 10,000 50,000 9,50,000 4,750 Expenses Profit 9,500 |1,00,000 1,750 1,50,000 2,700 43,850 89,600 Balance 52,750| 89,600| 52,750| Examination revealed the following: (i) That no particulars had been kept of wages spent on building the kiln ; men had worked part of their time in digging clay and watering in the kilns, and part on the building of new kiln. (ii) That the wages cost per 1,000 bricks (including bricks spoiled) was higher by 5 per cent, in 2015 than in 2014. That, in 2015 $ 1,500 of the salaries (included in H.O. Expenses), $ 25,000 of the stores, fuel etc. and $ 2,500 of the head office expenses were attributable to the new kiln. (ii) (iv) That Employers' Liability Insurance was at a premium of 3 % of wages included in Sundry Expenses. Construct the Brickyard Account for 2015 duly adjusted and show the amounts chargeable to capital expenditure and/or elsewhere in respect of the new kiln.