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| EMPLOYEE | ELEMENT | VALUE | DEPT |
|---|---|---|---|
| 001 | Basic | 100 | Sales |
| 001 | Rent | 300 | Sales |
| 002 | Basic | 200 | Procurement |
| 002 | Basic | 100 | Procurement |
| 003 | Pension | 400 | Procurement |
| EMPLOYEE | DEPT | BASIC | RENT | PENSION |
|---|---|---|---|---|
| 001 | Sales | 100 | 300 | 0 |
| 002 | Procurement | 300 | 0 | 0 |
| 003 | Procurement | 0 | 0 | 400 |