M/s Omega is a departmental store having three departments X, Y and Z. The information regarding three departments for the year ended 31^st March, 20X1 are given below:

X Y	Z
Opening Stock 36,000 24,000	20,000
Purchases 132,000 88,000	44,000
Debtors at end 15,000 10,000	10,000
Sales 180,000 135,000	90,000
Closing stock 45,000 17,500	21,000
Value of furniture in each department 20,000 20,000	10,000
Floor space occupied by each department (in sq. ft.) 3,000 2,500	2,000
Number of employees in each Department 25 20	15
Electricity consumed by each department (in units) 300 200 The balances of other revenue items in the books for the year are given below: Amount (Shs ) Carriage inwards 3,000 Carriage outwards 2,700 Salaries 48,000 Advertisement 2,700 Discount allowed 2,250 Discount received 1,800 Rent, Rates and Taxes 7,500 Depreciation on furniture 1,000 Electricity expenses 3,000 Labour welfare expenses 2,400	100

You are required to prepare Departmental Trading and Profit and Loss Account for the year ended 31st March, 2001 after providing provision for Bad Debts at 5%.