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Sampat Ltd. sends goods to its Branch Office at cost plus 10%. On other sales the Head Office makes a uniform profit of 1/3%. The branch sells goods at uniform profit of 25%. The following transactions during the year ended 31-3-2016 a. Head Office purchases amounted to Rs.7,32,000 and purchase returns were Rs 30,825 and discount allowed by Suppliers amounted to Rs.15,045. b. Sales by Head Office amounted to Rs. 5,40,000. Goods sent by Head Office to branch at invoice price amounted to Rs.2,72,250. Discounts allowed to customers were Rs. 4,950. c. Goods sent to branch on 31-3-2016, amounting to Rs. 33,000 were in transit. d. Goods purchased by the branch locally were Rs.91,312 e. Establishment and other expenses at Head Office were of Rs. 1,40,130 and at the Branch Office were of Rs. 40,280. f. Sales by the branch amounted to Rs.3,60,000 discount allowed to customer's was Rs. 2,820 and cost of goods lost in transit was Rs. 4,005. g. Stock of goods in the branch as on 31-3-2016 included goods received from the Head Office for Rs.57,750. Prepare a columnar Trading and Profit & Loss Account for Head Office and the Branch for the year ended 31-3-2016

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