Smart Limited is an Indian Company and has its Branch at New York. The following balances in respect of Smart Limited's USA Branch office are provided: (i) Debit Balances (in USD) Expenditure (excluding Depreciation) : 1,03,095 Cash & bank balances : 2,175 Debtors : 7,365 Fixed Assets (Gross) : 34,200 (Rate of Depreciation on Fixed Assets: 20%) Inventory-Stock 'P' : 5,520 Inventory- Stock 'Q' : 1,035 (ii) Credit Balances (in USD) Incomes : 1,32,000 Creditors : 15,570 HO Control a/c : 5,820 The following additional information is provided: The average exchange rate during the above financial year was 1 USD = ₹56. The fixed assets were purchased when the exchange rate was 1 USD = ₹55. The closing exchange rate on reporting date is 1 USD = ₹58. Stock item 'P' is valued at cost of USD 5,520, purchased when the exchange rate was ₹56.50. The present net realizable value of this item is ₹2,85,000. Stock item 'Q' is carried at net realizable value of USD 1,035, but its cost in USD is 1,065. It was purchased when exchange rate was 1 USD = ₹53. Branch Control Account as per HO books was ₹2,66,265. You are required to show how it will be reflected in the books of Head Office in the form of Trial Balance, if the USA Branch Office is classified as an Integral Foreign Operation.