Yallawa Stores Ltd has two departments. The following balances Were extracted from its books as at 31st December 2017.

Purchases: Department A    720,000
                   Department B   520,000
Rent and rates                       50,000
Commission                          55,000
Insurance                                5,000
Sales: Department A         1,500,000
           Department B         1,250,000
Discount received                124,000
Advertising                             20,000
Salaries and wages             250,000
Depreciation                          35,000
Administration and general expenses 50,000
Opening stock: Department A   150,000
                         Department B   100,000
CIosing stock: Department A     175,000
                       Department B     142,000

Additional information: Expenses are to be apportioned to the departments as follows
i. commission on the basis of sales:
ii. salaries and wages - 3:2 for Department A and B respectively
iii. discount received - 10% of purchases
iv. other expenses are to be apportioned equally.

You are required to prepare a Departmental Trading, Profit, and Loss Account for the year ended 31st December 2017.