JAMB Principles of Accounts 2002 Question 26

Use the information below to answer questions 26 and 27.
(₦: Total; Dept. P; Dept. Q)
Sales 10000; 6000; 4000
Purchases 4000; 1000; 3000
Discount received 1000; ?; —
Discounts allowed 2000; —; ?
Discount (allowed and received) are apportioned to the two departments on the basis of departmental sales and purchases.
Department P's share of discount received is

1. A.₦750
2. B.₦1000
3. C.₦250
4. D.₦500.