A company was incorporated on 30 June 2010 to acquire the business of Veer Singh as from 1 January 2010. The accounts for the year ended 31 December 2010 disclosed the following:

  1. There was a gross profit of Rs.14,40,000
  2. The sales for the year amounted to Rs.72,00,000, of which Rs.32,40,000 were for the first 6 months.
  3. The expenses debited to profit and loss account included:

Director’s fees

90,000

Bad Debts

21,600

Advertising (Under a monthly Contract of 6,000)

72,000

Salaries

3,84,000

Preliminary Expenses Written off

30,000

Donation to Political Parties by Company

30,000

You are required to prepare a statement showing profit made before and after incorporation