From the following list of balances you are required to prepare a departmental trading and profit and loss account in columnar form for the year ended 31 March 20X39, in respect of the business carried on under the name of Ivor’s Superstores:

Delivery expenses — proportionate to sales.
Commission — 2 per cent of sales.
Salaries and wages; Insurance — in the proportion of 6:5:4.
Discounts received — 1.5 per cent of purchases.

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Rent and rates Delivery expenses Commission Insurance Purchases: 4 4,200 2,400 3,840 900 Dept. A ARC 52,800 B 43,600 34,800 131,200 Discounts received Salaries and wages 1,968 31,500. Advertising 1,944 Sales: Dept. A A&C 80,000 B 64,000 48,000 192,000 Depreciation 2,940 Opening stock: Dept. A ABC 14,600 11,240 C 9,120 34,960 Administration and general expenses 7,890 Closing stock: Dept. A B C 12,400 8,654 9,746 30,800 Except as follows, expenses are to be apportioned equally between the departments.