The following information was extracted from the books of Daudu Manufacturing company for the year ended 31st December 2012.

Stock of goods 1st January 2012:
Raw materials------------------8,000
Finished goods-----------------28,000
Work-in-progress ---------------2,000
Purchases of raw materials---40,000
Carriage inwards------------------1,000
Manufacturing wages-----------100,000
Sales------------------------------- 390,000
Rent--------------------------------  50,000
Factory expenses--------------   60,000
Royalties-------------------------      1500
Stock of goods - 31st December 2012
Raw materials-----------------------6,000
Finished goods---------------------26,000
Work-in-progress------------------1,5000
Depreciation:
Machinery----------------------------7,500
Delivery van------------------------- 1,280
Selling expenses ------------------ 3,000
Discount allowed------------------- 1,500

Additional information:
i. Factory expenses prepaid amounted to D5,000
ii. Selling expenses accrued was D2,500
iii. Rent is apportioned between factory and selling department in the ratio 5:3 respectively.

You are required to prepare Manufacturing, Trading, and Profit and Loss Account for the year ended 31st December 2012.