Departmental Account Table: Category Total N P N Q N Stock 3,000 2,000 1,000 Purchases 4,000 2,500 1,500 Sales 10,000 6,000 4,000 Closing Stock 2,000 1,500 500 Department P's Net Profit

Departmental Account Table: Category Total N P N Q N Stock 3,000 2,000 1,000 Purchases 4,000 2,500 1,500 Sales 10,000 6,000 4,000 Closing Stock 2,000 1,500 500 Department P's Net Profit