1,67,500 at cost as on the completion date. After the end of the accounting 10.a Inventory taking for the year ended 30 September, 2011 was completed by 10 October 2011, the valuation of which showed Inventory More year and till the date of completion of Inventory taking, sales for the next were made for 6875, profit margin being 33.33 percent on cost. Purchases the next year included in the inventory amounted to 9,000 at cost les trade discount 10 percent. During this period, goods were added to inventory at the mark up price of 7 300 in respect of sales returns. Alter inventory taking its found that there were certain very old slow moving items costing 1,125, which should be taken at 525 to ensure disposal to an interested customer, Due to heavy food, certain goods costing 1,550 were received from the supplier beyond the delivery date of customer. As a result, the customer refused to take delivery and net realizable value of the goods was estimated to bet 1,250 on 30th September. Compute the value of Inventory for inclusion in the final accounts for the year ended 30 September, 2011. (8) DA lent 25,000 to 8 January, 2011. The amount is repayable halfyearly installments.com 45 of 104 January, 2012. Calculate the average due date and interest o 10% per annum 11. The following information has been extracted from the records of N Patel onth of January