Rama Udyog Limited was incorporated on August 1, 20X1. It had acquired a running business of Rama \\& Co. with effect from April 1, 20X1. During the year 20X1-X2, the total sales were \\( 36,00,000 \\). The sales per month in the first half year were half of what they were in the later half year. The net profit of the company, \\( 2,00,000 \\) was worked out after charging the following expenses: (i) Depreciation \\( 1,23,000 \\), (ii) Directors' fees \\( 50,000 \\), (iii) Preliminary expenses F 12,000, (iv) Office expenses 78,000, (v) Selling expenses \\( \\) (vi) Interest to vendors upto August 31, 20X1 5,000. Please ascertain pre-incorporation and post-incorporation profit for the year ended \\( 31^{\\text {st }} \\) March, 20X2