Abdur Rahim Book Shop has two departments i.e. Books Department and Periodical Department.

Following balances have been extracted from his nominal accounts at Dec. 31 2019.

Nominal Accounts Books Deptt. Periodical Deptt. Total

Sales Rs. 600 Thousands Rs. 400 Thousands Rs. 1,000 Thousands

Return inwards 6 4

Purchases 400 320

Return outward 4 3

Wages (Sales Staff) 72

Deliver expenses 20

General office salaries 30

Transport in expense 40

Insurance of building 25

Lighting and heating 40

Cleaning and dusting 10

General office expenses 12

Discount allowed 4

Accountancy and audit charges 10

Stocks (opening balance) 10 8

Stocks (closing balance) 12 6

Other information

Proportion of total area occupied 4/5 th 1/5 th

Electric point 10 5

No. of sales staff 8 2

Proportion of building values 2 1

Required: Prepare departmental and gerneral trading & profit and loss account of Abdur Rahim

Book Shop after distributing the overhead cost/ expenses between departments on the basis as you

think suitable.