$\backslash$table$[[$Particulars$,$Amount,Particulars,Amount$],[$Direct Material,$25000,$Office Rent,$1500],[$Direct Wages,$6250,$Direct Expenses,$2500],[$Office Stationery,$250,$Wages Of Foremen,$2000],[$Telephone Charges,$62,$Director's Fees,$650],[$Advertising$,875,$Depreciation$-$Factory,$1000],[$Factory Rent,$4250,$Carriage Outwards,$188],[$Factory Lighting,$750,$Salesmen's Salary,$625],[$Depreciation$-$Office,$600,$Oil & water,$250]]$