A Ltd. has two departments P and Q. Department P sells goods to department Q at normal selling price. From the following particulars prepare Departmental Trading and Profit and Loss Account for the year ended on 31.12.2017 and also ascertain the net profit to be included in the Balance Sheet. Particulars Opening stock Purchases Dept. P) 5,00,000 28,00,000 - Goods from department P Wages Travelling expenses Closing stock at cost to the department Sales Printing and stationery Dept. Q() Nil 3,00,000 8,00,000 2,00,000 1,60,000 2,09,000 3,50,000 20,000 8,00,000 30,00,000 30,000 20,00,000 25,000 The following expenses incurred for both the departments were not apportioned between the departments: (a) Salaries 3,30,000. (b) Advertisement expenses 1,20,000. (c) General expenses 5,00,000. (d) Depreciation is to be charged @ 30% on the machinery value of 596,000. The advertisement expenses of the departments are to be apportioned in the turnover ratio. Salaries and depreciation apportioned in the ratio of 2:1 and 1:3 respectively. General expenses are to be apportioned in the ratio of 3:1