From the following you are to draw up a departmental trading account for Fine’s Department Store for the year ending 30 June 2006.

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Stocks: 1.7.2005 30.6.2006 f Carpet Department 16,100 18,410 White Goods Department 37,916 35,119 Music Department 31,222 40,216 Sales for the year: f Carpet Department 62,400 White Goods Department 151,300 Music Department 94,820 Purchases for the year: Carpet Department White Goods Department Music Department 43,600 118,260 55,924