Which one of the following statement is not correct in the absence of Partnership Agreement

Under debtor system, the branch account is a ............. account.

Rent paid is apportioned between the departments on the basis of 

The amount of depreciation charged on machinery a/c will be debited to ............. a/c 

Depreciation is provided on

Under stock and debtors method of recording branch transaction which one of the following accounts need not be prepared