16. A firm had two departments, cloth and readymade garments. The garments were made by the cloth department at its usual selling price. From the following figures, prepare departmental trading and Profit and Loss A/c for the year ended 31-3-2019. (K3) Cloth Dept Readymade Dept Opening Stock (1 - 4 2018) 3,00,000 50,000 Purchases 20,00,000 15,000 Sales 22,00,000 4,50,000 Transfer to readymade garments dept 3,00,000 Expenses - manufacturing Selling 20,000 Closing stock 2,00,000 60,000 6,000 60,000 The stock in the readymade garments department may be considered as consisting of 75% Cloth and 25% other expenses. The cloth department earned gross profit @ 15% in 2017 - 18. General expenses of the business as a whole came to 1,10,000.