(1) Closing stock was valued at 65,000.
(ii) Salaries due to be paid 2,500.
Additional information :
2
(ii) A sum of 1,500 should be written off as bad debts out of bills receivable.
(iv) A fire took place in the godown on 26.12.16. The loss of stock was estimated at 7,000. The insurance
company admitted claims to the extent of 3 5,000.
(o) The manager is entitled to a commission at 5% of net profit after charging such commission.
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