A colliery took a coal mine on lease at minimum rent of rs 7500 p. Rate of royalty is 25 paise per tonne.each year's shortworking can be recouped out...

A colliery took a coal mine on lease at minimum rent of rs 7500 p.a. Rate of royalty is 25 paise per tonne.each year's shortworking can be recouped out of royalty of next 3 years. Year 1 production nil. year 2 production 6000.3rd year 24000 4th year 60000 5th year 45000 prepare shortworkings accounts in the books of company for five years