A company has two departments, viz., X and Y. Department X sells goods to department Y at normal market prices. From the following particulars prepare a Trading and Profit and Loss Account of the two departments for the year ended March 31, 1998. Dept. X $. Dept. Y $. General $. Opening stock 10,000 Purchases 2,30,000 20,000 Goods from X Dept. 70,000 Wages 10 16,000 Salaries (Departmental) 6,800 4,200 Closing stock at cost to Department 50,000 18,000 Sales 2,30,000 1,45,000 Printing & Stationery 2,000 1,600 Machinery 12,000 Advertisement 10,000 Salaries (General) 18,000 Depreciate machinery by 10%. The general unallocated expenses are to be apportioned in the ratio of X 3: Y 2. The entire stock of Y department represents that received from X department