8- The following are the data extracted from the books of a commercial enterprise consisting of three sections (1) (2) (3) for the year ending on 12/31/2012, where the production of section (1) is transferred to section (2) and section (2) To Section (3), the cost base plus 25% of the permissible wind rate for the transferred section is followed in the transfer: the statement is a division, a division in which a division: purchases, sales, purchases expenses, the goods (end of term) 60,000 100,000 360,000 16,000 20,000 5,000 8,000 150,000 What is required: preparing the necessary accounts To show the result of the work of Sections (1), (2), (3) above, as well as extracting the value of unrealized profits in the goods at the end of the period.