From the following information, prepare the departmental trading and Profit & Loss Account after making transactions, considering stock at 10%.

\begin{tabular}{l|c|c|c}
Particulars & TV & Laptop & Music System \\
\hline
Stock on 1/1/21 & 60000 & 10000 & 30000 \\
Purchases & 10000 & 75000 & 7000 \\
Sales & 120000 & 100000 & 60000 \\
Direct expenses & 20200 & 14500 & 7100 \\
Indirect expenses & 6000 & 5000 & 3000 \\
\end{tabular}

Certainly! Let's prepare the departmental Trading and Profit & Loss Account taking into consideration the closing stock at 10% of sales.

### Trading Account for the Year Ending

#### TV Department:
1. Opening Stock: 60,000
2. Purchases: 10,000
3. Sales: 120,000
4. Closing Stock: 10% of 120,000 = 12,000

Cost of Goods Sold (COGS):
[tex]\[ \text{COGS} = \text{Opening Stock} + \text{Purchases} - \text{Closing Stock} \][/tex]
[tex]\[ \text{COGS} = 60,000 + 10,000 - 12,000 = 58,000 \][/tex]

Gross Profit:
[tex]\[ \text{Gross Profit} = \text{Sales} - \text{COGS} \][/tex]
[tex]\[ \text{Gross Profit} = 120,000 - 58,000 = 62,000 \][/tex]

#### Cap Top Department:
1. Opening Stock: 10,000
2. Purchases: 75,000
3. Sales: 100,000
4. Closing Stock: 10% of 100,000 = 10,000

Cost of Goods Sold (COGS):
[tex]\[ \text{COGS} = \text{Opening Stock} + \text{Purchases} - \text{Closing Stock} \][/tex]
[tex]\[ \text{COGS} = 10,000 + 75,000 - 10,000 = 75,000 \][/tex]

Gross Profit:
[tex]\[ \text{Gross Profit} = \text{Sales} - \text{COGS} \][/tex]
[tex]\[ \text{Gross Profit} = 100,000 - 75,000 = 25,000 \][/tex]

#### Music System Department:
1. Opening Stock: 30,000
2. Purchases: 70,000
3. Sales: 60,000
4. Closing Stock: 10% of 60,000 = 6,000

Cost of Goods Sold (COGS):
[tex]\[ \text{COGS} = \text{Opening Stock} + \text{Purchases} - \text{Closing Stock} \][/tex]
[tex]\[ \text{COGS} = 30,000 + 70,000 - 6,000 = 94,000 \][/tex]

Gross Profit:
[tex]\[ \text{Gross Profit} = \text{Sales} - \text{COGS} \][/tex]
[tex]\[ \text{Gross Profit} = 60,000 - 94,000 = -34,000 \][/tex]

### Profit & Loss Account for the Year Ending

#### TV Department:
1. Gross Profit: 62,000
2. Direct Expenses: 20,200
3. Indirect Expenses: 6,000

Total Expenses:
[tex]\[ \text{Total Expenses} = \text{Direct Expenses} + \text{Indirect Expenses} \][/tex]
[tex]\[ \text{Total Expenses} = 20,200 + 6,000 = 26,200 \][/tex]

Net Profit:
[tex]\[ \text{Net Profit} = \text{Gross Profit} - \text{Total Expenses} \][/tex]
[tex]\[ \text{Net Profit} = 62,000 - 26,200 = 35,800 \][/tex]

#### Cap Top Department:
1. Gross Profit: 25,000
2. Direct Expenses: 14,500
3. Indirect Expenses: 5,000

Total Expenses:
[tex]\[ \text{Total Expenses} = \text{Direct Expenses} + \text{Indirect Expenses} \][/tex]
[tex]\[ \text{Total Expenses} = 14,500 + 5,000 = 19,500 \][/tex]

Net Profit:
[tex]\[ \text{Net Profit} = \text{Gross Profit} - \text{Total Expenses} \][/tex]
[tex]\[ \text{Net Profit} = 25,000 - 19,500 = 5,500 \][/tex]

#### Music System Department:
1. Gross Profit: -34,000
2. Direct Expenses: 7,100
3. Indirect Expenses: 3,000

Total Expenses:
[tex]\[ \text{Total Expenses} = \text{Direct Expenses} + \text{Indirect Expenses} \][/tex]
[tex]\[ \text{Total Expenses} = 7,100 + 3,000 = 10,100 \][/tex]

Net Profit:
[tex]\[ \text{Net Profit} = \text{Gross Profit} - \text{Total Expenses} \][/tex]
[tex]\[ \text{Net Profit} = -34,000 - 10,100 = -44,100 \][/tex]

### Summary:
- Closing Stock: {'TV': 12,000, 'Cap_top': 10,000, 'Music_System': 6,000}
- COGS: {'TV': 58,000, 'Cap_top': 75,000, 'Music_System': 94,000}
- Gross Profit: {'TV': 62,000, 'Cap_top': 25,000, 'Music_System': -34,000}
- Total Expenses: {'TV': 26,200, 'Cap_top': 19,500, 'Music_System': 10,100}
- Net Profit: {'TV': 35,800, 'Cap_top': 5,500, 'Music_System': -44,100}

In conclusion, the departmental results are as follows:
- TV: Net Profit of 35,800
- Cap Top: Net Profit of 5,500
- Music System: Net Loss of 44,100