please answer all of question 4

QUESTION FOUR "Feliz Ano Nuewe" Stores operates Groceries, Hardware and Cosmetics departments separately. The following information was obtained from the books of the Supermarket on 31 December, 2018. , Groceries Hardware Cosmetics GHE GHE GH Sales 500,000 750.000 250,000 Purchases 200,000 400.000 100,000 Stock (01/01/19) 10,000 30.000 10,000 Salaries of assistants 60,000 100.000 20.000 Stationery 5.000 15.000 1.000 Other expenses which could not be allocated to any department were as follows: GHE Rent and Rates 90,000 Electricity 60,000 Insurance 80,000 Sundry Expenses 30,000 Depreciation of Fixed Assets 14,000 Motor Expenses 10,500 Bad Debts 12,000 Additional information: a) Rent and Rates as well as Bad Debts and Sundry Expenses are apportioned to the departments on the basis of Sales. b) Electricity and Insurance are apportioned to the three departments in the rato of 2:5:3 respectively c) During the year. GH20,000 worth of Groceries was transferred to the Hardware department for distribution to the workers as part of their remuneration. This has not been catered for in the above balances. d) Depreciation and Motor Expenses are apportioned on the basis of Purchases. c) The Stock-in-Trade as at 31 December, 2019 were valued as follows: At Cost Net Realizable Value (NRV) GHC GH Groceries 12,000 15,000 Hardware 25,000 20,000 Cosmetics 15,000 15,000 Total $2,000 50,000 You are required to: Prepare Departmental Trading, Profit and Loss Account for Feliz Ano Nuevo Stores for the year ending 31" December, 2019