19. (a) You are required to calculate the Time Ratio for the pre and post incorporation periods from the following particulars : (1) Date of incorporation : 14 June 2009 (ii) Period of financial accounts : April 2009 to March 2010 (iii) Total wages Rs. 4,800 (iv) Number of workers : pre incorporation period : 5 Post incorporation period : 25 Also divide the total wages between pre and post incorporation periods