Procter & Gamble Co. posted declining quarterly profits at two of Gillette Co.’s business units, batteries and razors, due to higher advertising costs, one-time charges and ho-hum sales. Procter acquired the divisions as part of its takeover of Gillette, but did not include their performance in its recent first-quarter earnings report because the three-month period ended Oct. 30 and the merger was complete Sept. 1. According to a document filed with the Securities and Exchange Commi...