From the following list of balances you are required to prepare a departmental trading and profit and loss account in columnar form for the year ended 31 March 20X5, in respect of the business carried on under the name of Jack’s Superstores:

Except as follows, expenses are to be apportioned equally between the departments.

Delivery expenses – proportionate to sales.

Commission – 2¹/2 per cent of sales.

Salaries and wages; Insurance – in the proportion of 3:2:1.

Discounts received – 1 per cent of purchases.

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Rent and business rates Delivery expenses Commission Insurance Purchases: Discounts received Salaries and wages Advertising Sales: Depreciation Opening stock: ABU Dept. A C ABU Dept. A C Dept. A B C £ 101,300 81,200 62,900 180,000 138,000 82,000 27,100 21,410 17,060 £ 9,300 3,600 10,000 1,800 245,400 2,454 91,200 2,307 400,000 4,200