X Particulars Opening stock 1.4.2016 Dept A Dept B Purchases Dept A Dept B Sales Dept A Dept B Wages Dept A Dept B Discount Received Capital Sundry Creditors Rent Salaries Lighting and Heating Discount allowed Advertising Carriage inward Furniture and Fitting Plant and Machinery Sundry Debtors Drawings Cash at Bank Cash in hand Dr. 5,400 4,900 9,800 7,350 1,340 240 1,870 1,320 420 441 738 469 600 4.200 1,820 900 32 1,980 43.820 Cr. 16.900 13.520 133- 9,530 3,737 43.820 The Following information is also provided: a) Rent, lighting and Heating. Salaries and Depreciation are to be apportioned to Department A and B in the Ratio of 2:1 b) Other Expenses and Income are to be apportioned to Department A and B on Suitable Basis c) The Following Adjustments are to be made: Rent prepaid 2370, Lighting and heating outstanding ? 180: Depreciation on furniture and fitting and plant and machinery at 10% pa d) The Stock at 31 December 2017: Dept A 22,748; Dept B 2,401