S&Co. has two departments A and B. From the following particulars prepare departmental trading account and consolidated trading account for the year ending December 31, 2017: Dept A () Dept. B (E) Opening stock (at cost) 20000 12000 Purchases 92000 68000 Carriage 2000 2000 Wages 12000 8000 Sales 140000 112000 Purchased goods transferred by B to A 10000 by A to B 8000 Finished goods transferred: by B to A 35000 by A to B 40000 Return of finished goods : by B to A 10000 by A to B 7000 Closing stock: (i) Purchased goods 4500 6000 (ii) Finished goods 24000 14000 You are informed that purchased goods have been transferred mutually at their respective departmental purchase cost and finished goods at departmental market price and that 20% of the finished stock (closing) at each department represented finished goods received from the other department