11.1 ALLOCATION OF EXPENSESQ.1 : The Trading and Profit & Loss Account of Hindustan Electronics for the yeMarch, 2014 is as under:ParticularsPurchases :Transistors (- Tape Recorders (Y)- Spare Parts for servicing andrepairs jobs (Z)Salaries and WagesRentSundry ExpensesProfit7. ParticularsSales:1,60,0001 - Transistors (X)1.25.000 - Tape Recorders (♡ )- Servicing and repair jobs Z80,000 Stock on 31st March 2010:48,000 - Transistors (X)10,800 - Tape Recorders (V)11,000 - Spare parts for servióng and40.200 repairs jobs (Z4,75,000Prepare Departmental Accounts for each of the three Departments X, Y and Z meritoneazaafter taking into consideration the following:​