Sparkling Beverages makes one of its products by way of three separate stages. Details of production for the month ending 31st January were as follows: Process Fermenting Distilling Bottling Input...

Sparkling Beverages makes one of its products by way of three separate stages. Details of
production for the month ending 31st January were as follows:

The nature of the process requires equipment to be cleaned at the end of each month; hence
there is no opening or closing stock of product in process.
Required:
i) The process account for each process: and
ii) The abnormal loss/gain account(s) showing Sparkling Beverages true loss/gain