Messrs D, B and R carried on a business of Drapers and Tailors in Delhi D was incharge of Department "A" dealing in cloth, B of department "B" for selling garments and R of Department "C" the tailoring section. It had been agreed that each of the three partners would receive 75% sof the profits disclosed by the accounts of the department of which he was incharge and the balance of the combined profits would be shared in the proportion: D 112,8 1/4, and R 1/4. The following is the Trading and Profit and Loss Account of the form for the six months ended March 31, 2013 Trading and Profit and Loss Account 1 44 To Opening Stock Cloth (A) Ready-made Garments (8) Tailoring Jobs (C) To Purchases Purch Cloth (A) Ready-made Garments (B) Tailoring Goods (C) By Sales 37.890 Cloth (A) 1.80,000 24.000 Ready-made Garments 1,30,000 (B) 20.000 81.890 Tailoring Jobs (C) 90.000 By Discount received 1.40,700 By Closing Stock Cloth (A) 45,100 80.600 44.400 2,65,700 Ready-made Garments 22 300 (B) 4,00,000 800 TO Salaries and Wages To Advertising 48,000 2,400 Tailoring Jobs [including 5.700 for goods transferred from department (A) 10,800 1,200 12,000 21.600 89.0001 To Rent To Discount allowed To Sundry Exp. To Depreciation on Furniture and Fittings To Net Profit 750 67,060 4,89,800 4,89,800 After consideration of the following prepare (1) Departmental Trading and Profit and Loss Account and (ii) Profit and Loss Appropriation Account: (0) Cloth of the value of 10,700 and other goods of the value of 7600 were transferred at selling price by Departments A and B respectively to Department C. (W) Cloth and garments are sold in the show-room Tailoring work is carried out in the workshop () The details of salaries and wages were as follows: (a) General Office 50%, show-room 25% and 25% for workshop, which is for tailoring. (6) Allocate General Office Expenses, in the proportion of 3:2:1 among the Departments A, B, C (c) Distribute show-room expenses in the proportion of 1.2 between Departments A and B. (iv) The workshop rent is 1,000 per month. The rent of the General Office and Showroom is to be divided equally between Departments A and B. (V) Depreciation charges are to be allocated equally amongst the three Departments. (Vi) All other expenses are to be allocated on the basis of turnover. (vii) Discounts received are to be credited to the three Departments as follows: A: 400; B: 250; C: 150. (vii) The opening stock of Department C does not include any goods transferred from Department A