The following are the data extracted from the books of a commercial enterprise consisting of three sections (1) (2) (3) for the year ending on 12/31/2012, where the production of section (1) is transferred to section (2) and section (2) To Section (3), the cost base plus 25% of the permissible wind rate for the transferred section is followed in the transfer: the statement is a division, a division in which a division: 

sections                               (1)                        (2)            (3)

purchases,                      60,000                100,000

sales,                                                                              360,000

purchases expenses,    16,000                 20,000 

the goods (end of term) 5,000                  8,000        150,000 

What is required: preparing the necessary accounts To show the result of the work of Sections (1), (2), (3) above, as well as extracting the value of unrealized profits in the goods at the end of the period.