A Royal departmental store has 3 departments: Vegetables, fruits and flowers. Following data is available with respect to each of the departments.
Particulars Vegetables Fruits Flowers
Sale 886100 775700 339400
Purchases 599900 549600 280500
Opening stock 41800 38000 19200
Closing stock 35400 40900 20500
Salaries 20000 12000 7000
Depreciation of fixtures 2400 2000 2000

Unallocated Expenses
Heating and lighting Rs. 18000, rent Rs. 12000, rate Rs.6000. Advertising Rs. 6000, general expenses Rs. 12000. Heating and lighting, rent and rates are to be allocated in the ratio of 2:2:1 and advertising and general expenses are to be allocated equally among all 3 departments.
Required: prepare departmental trading and trading and loss account of the 3 departments separately.