In manufacturing account, wages of machine operators are classified as 

Use the following information to answer this question

                                          Le

Opening stock                 6,000  
Sales                               180,000  
Closing stock                   4,200  

Mark-up is 33\(\frac{1}{3}\)%

The value of purchases is

Use the following information to answer this question

                                          Le

Opening stock                 6,000  
Sales                               180,000  
Closing stock                   4,200  

Mark-up is 33\(\frac{1}{3}\)%

The cost of goods sold is 
 

Use the following information to answer this question

                                          Le

Opening stock                 6,000  
Sales                               180,000  
Closing stock                   4,200  

Mark-up is 33\(\frac{1}{3}\)%

The gross profit is 

A sole trader received the sum of # 4,860 cash from a debtor. The effect of this transaction in the balance sheet is