The Trading and Profit and Loss Account of Hindustan Electronics for the year ending March 31, 2018 is as under: (all figures in ₹).

Prepare Deparqtmental Accounts for each of the three Departments X, Y and Z mentioned above after taking into consideration the following:

(a) Transistors and Tape Recorders are sold at the showroom. Servicing and repairs are carried out at the workshop.

(b) Wages comprise: Showroom 3/4; Workshop 1/4. It was decided to allocate the showroom wages in the ratio of 1:2 between Departments X and Y respectively.

(c) The workshop rent is ₹500 per month. The rent of the showroom is to be divided equally between Dept X & Y.

(d) Sundry expenses are to be allocated on the basis of the turnover of each department.

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To Purchases: Transistors (X) Tape Records (Y) Spare parts for servicing & repair jobs (Z) To Wages To Rent To Sundry Expenses To Net Profit By Sales: Transistors (X) Tape Records (Y) Servicing and repair jobs (Z) 1,60,000 1,25,000 80,000 48,000 By Stock on 31.3.2018 10,800 Transistors (X) 11,000 40,200 4,75,000 Tape Records (Y) Spare parts for servicing and repair jobs (Z) 1,75,000 1,40,000 35,000 60,100 20,300 44.600 4,75,000