From the following list of balances you are required to prepare a departmental statement of profit or loss for the year ending 31 March 2015, 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 -2 1/2 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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f Rent and business rates Delivery expenses Commission Insurance 9,300 3,600 10,000 1,800 Purchases: Dept. A ABC 101,300 81,200 62,900 245,400 Discounts received 2,454 Salaries and wages 91,200 Advertising 2,307 Sales: Dept. A ABC 180,000 138,000 82,000 400,000 Depreciation 4,200 Opening inventory: Dept. A ABC 27,100 21,410 17,060 65,570 Administration and general expenses Closing inventory: 19,800 Dept. A ABC 23,590 15,360 18,200 57,150