Model: Pre- and post-incorporation profits (statement method) time and sales ratios and allocation Thambu Ltd. was registered on 1 October 2009 to acquire the running business of Shetty & Co. with effect from 1 April 2009. The following was the profit and loss account of the company as on 31 March 2010:

Particulars

Particulars

To Office Expenses

70,000

By Gross Profit b/d

3,00,000

To Formation Expenses (Written off)

20,000

To Stationery and Postage … To Selling

10,000

Expenses

90,000

To Director”s Fees

30,000

To Net Profit

80,000

3,00,000

3,00,000

You are required to prepare a statement showing profit earned by the company in the pre- and post-incorporation periods. The total sales for the year took place in the ratio of 1:2 before and after incorporation, respectively.