Grewal Brothers own a business which has two departments, A and B. The following balances appeared in the books for the year ended 31.12.2017 :You are required to prepare a Columnar Trading Account as specified above and Profit and Loss Account (columnar form is not required) for the year ended 31.12.2017, taking into consideration the following :

(a) Carriage on purchases which is to be apportioned to the separate departments in proportion to purchases, and wages to be allocated on the same basis as sales.

(b) Stock on 31.12.2017 was: Dept A ---- ₹9,000; Dept B ---- ₹6,000.

(c) An amount owing for insurances, ₹120, has not been recorded in the books.

(d) The provision for doubtful debts which is shown in the books at ₹300 is to be increased to ₹400.

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Stock (1.1.2017) Purchases Sales Wages of shop assistants Rent, rates and insurance Stationery and office expenses Motor vehicle expenses and depreciation Carriage on purchases Light and heat Particulars Dept A (³) 5,800 40,000 1,50,000 Dept B (2) 6,400 50,000 1,00,000 Total (2) 12,200 90,000 2,50,000 21,800 4,320 1,260 3,240 1,440 1,270