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Q5. INVENTORY VALUATION a. The extreme mouth watering company began trading on 1 December 2009 and sell two types of chocolate bar, Deliyte and Mints. b. Their starting capital was $ 200 loan from the school/university fund. c. Transactions are for cash only. d. Each Deliyte cost the company 18 P and Mints cost 15 P. e. 35% is added to the cost to determine the selling price. f. Transactions during December are summarized as follows. December 6 Bought 5 boxes, each containing 48 bares of Deliyte, and 3 boxes, each containing 36 bars of Mints. December 20 The month's sales amounted to 200 Deliyte and 90 Mints. g. Record the above transactions in the cash, purchase and sales accounts, all calculation must be shown.. h. On 20 December (the final day of term), purchases and sales accounts showed 34 Deliyte and 15 Mints in inventory. Using these figures calculate the value of the closing inventory, and enter the amount in the inventory account, with due adjustment if any