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On $9$th May, $2002$ a fire occurred in the premises of a trader and partly destroyed the stock. The books of accounts, however, were saved. The stock was insured, the amount of policy being Rs$.40,000.$ Goods costing Rs$.5,000$ were salvaged and those costing Rs$.10,000$ were damaged and estimated to realise $20\%.$ In order to make a claim on their fire policy they ask your advice and you are able to obtain the following information. The stock on hand has always been valued at $5\%$ below cost.

$\backslash$table$[[$Details$,1999,2000,2001,2002],[,,,,($up to $9$th May$)],[,$Rs$.,$Rs$.,$Rs$.,$Rs$.],[$Opening stock as valued,$22,800,30,400,36,100,39,900],[$Purchases less returns,$91,000,1,10,000,1,20,000,41,000],[$Sales less returns,$1,40,000,1,70,000,1,86,000,75,000],[$Wages$,28,400,31,200,34,200,12,000]]$

Prepare a statement for submission to the insurance company in support of the claim for loss of stock.