From the following information, prepare departmental trading and profit and loss account of Barista Restaurant:

Stock on 1st January 2002 Food 17,400 Beverages 14,700 Purchases Food 35,000 Beverages 30,000 Sales Food 60,000 Beverages 40,000 Wages Kitchen 8200 Bar 2700 Rent, Tax, and Insurance 9390 Sundries 3600 Salaries 3000 Lighting 2100 Discount 2220 650 Advertising 3680 Carriage 2340 Adjustments:
1. Rent and insurance, sundries, lighting, salaries, and carriage are to be apportioned in the ratio 2:1.
2. Advertising to be divided equally.
3. Discount to be allocated on the basis of purchases and sales.
4. The stock on 31st December 2002 was: Food ` 16,740 and Beverages ` 12,050.