?Q$.6$ ?The following data relates to a company that has two departments on December $31,2023.$

$\backslash$table$[[,$Deptt. A $($Rs$.),$Deptt. B $($Rs$.)],[$Opening stock,$80,000,],[$Purchases from outsider,$400,000,40,000],[$Wages$,20,000,2,000],[$Transfer of go$,,100,000],[$Closing st$,60,000,20,000],[$Sales to ol$,400,000,142,000]]$

B$\text{'}$s entire stock represents goods from Department A which transfer them at $25\%$ ?above its cost. Administrative and selling expenses amount to Rs$.30,000$ ?which are to be allocated between departments A and $B$ ?in the ratio of $4$:$1$ ?respectively.

Required: Prepare trading and profit and loss account showing the profit or loss for the year ended December $31,2023.$