The opening stock of a trader was Rs. 20,000. His sales during the year was
Rs.50,000 and his purchased was Rs. 32,000. Goods sent on sale or return
included in total sales was Rs.4,000. Goods of Rs. 10,000 were returned out
of those purchased, where as our customers have returned goods of Rs. 8,000.
If the goods are sold at 25% on cost, then the value of closing stock is :
(A) Rs.4,200
(B) Rs. 8,400.
(C) Rs. 10,000
(D) Rs. 12,600
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