A company manufacturing electric components operates with two departments. Transfers are made between the departments of both purchased goods and manufactured finished goods. Goods purchased are transferred at cost and manufacturing goods are transferred only at selling price as in the case with open market. Transactions for the year ended 30th June, 2018 are given below:The following were the transfers from Department X to Department Y: purchased goods ₹6,000 and finished goods ₹20,000 and from Department Y to Department X: purchased goods ₹5,000 and finished goods ₹35,000. Stocks were valued at cost to the department concerned. Only in closing stock of manufactured goods in the
departments transferred finished goods are 20%. Draw out Departmental Trading Account and the Company’s Trading Account for the year ended 30th June 2018.

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Opening Stock Sales Wages Purchases Closing stock: Purchased goods Manufactured goods Particulars Dept X (²) 20,000 1,90,000 12,500 1,00,000 2,000 7,000 Dept Y (2) 15,000 1,35,000 7,500 80,000 5,000 8,000