WAEC Financial Accounting 1995 Theory question 102

Section B (Answer any three questions from this section)
Abike Amuluduri is the proprietress of a shop selling books, periodicals, newspapers and children's games and toys. For the purpose of her accounts, she decided to divide her business into two departments. Department A Books, Periodicals and Newspapers. Department B Games, toys and fancy goods. The following balances were extracted from her nominal ledger on 31st March, 1993.
Sales – Department A Cr ₦150,000; Department B Cr ₦100,000
Stock 1/4/92: Department A ₦2,500; Department B ₦2,000
Purchases: Department A ₦118,000; Department B ₦82,000
Wages of Sales Assistants: Department A ₦10,000; Department B ₦7,500
Newspaper delivery wages ₦1,500
General office salaries ₦7,500
Rates ₦1,300
Insurance ₦500
Electricity ₦1,200
Repairs to premises ₦250
Telephone ₦250
Cleaning ₦300
Accounting and Audit fees ₦1,200
General Office expenses ₦600
Stocks 1/3/93: Department A ₦3,000; Department B ₦1,500
The portion of the total floor area occupied by each department was: Department A - One - fifth; Department B - Four - fifth
You are required to: Prepare a Departmental Trading, Profit and Loss Account of Abike Amuluduri for the year ended 31st March 1993, Note: Apportionment should be made using the following bases. Area - Rates, Insurance, electricity, repairs, telephone and cleaning Turnover - General Office salaries, Accountancy and Audit fees, and general office expenses.