Q. No.

Prepare the Dec, 31 adjusting entries from the following information.

b
c

g
Q. No. 1

Prepare the Dec, 31 adjusting entries from the following information.

The company's inventory of office supplies on Nov 30 was Rs 2,850. The company bought supplies costing Rs 4,710 in De
inventory of office supplies on Dec 31 totalled Rs 1,930.
The company paid rent for six months at Rs 2,500 per month in advance on Dec 1 and charged it to prepaid rent.
The company had not paid the December salary of Rs 4,900 at the month end.
On December 9, a customer paid in advance of Rs 9,300 for future services. The company provided services worth Rs 7,1
customer in December.
The company made a three year bank deposit of Rs 20,000 on Dec 1. The deposit carried interest at 12 per cent per annu
The company bought equipment costing Rs 13,000 on November 1. The equipment had an estimated useful life of 10 ye
end of which it was expected to fetch Rs 1,000.
Income tax payable for the year is estimated at Rs 2,100.
Q. No. 2

Leisure Centre Ltd was set up on July, 1, 20XX. Its trial balance as on July, 31, 20XX is given below.
Accounts Dr Cr The following additional information available:
Swimming Pool 12,000
a
Tennis Court 9,600
Supplies 3,280 b

c
Trade receivables 2,910
Cash 940 d
Prepaid Insurance 1,200 e

f
Trade Payables 1,290
Unearned Revenue 2,100 g
Share Capital 15,000
Dividends 800
Revenue from Services 15,540
Salaries Expenses 2,910
Telephone Expenses 290
Total 33,930 33,930
trial balance as on July, 31, 20XX is given below.
The following additional information available:

The Swimming Pool has an estimated life of five years and Tennis Court has an estimated life of
eight years. Neither has any scrap value.
The inventory of supplies on July 31 is Rs 1,190.
Subscription revenue of Rs 1,200 is due from members who have been admitted on a provisional
basis
Unearned subscription includes an amount of Rs 300 for July
Staff salaries for the last week totalling Rs 1,290 have not been paid.

The local electricity company sent a bill for Rs 280 for July after the close of month's transactions.
Insurance premium of Rs 1,200 was paid on a one year policy effective from July 1.

Prepare Worksheet, Income Statement and Balance Sheet.

 Accounts Dr Cr Adj Dr Adj Cr Net Cr Net Cr
Swimming Pool 12,000 12000 a
Tennis Court 9,600 9600
Supplies 3,280 2090 1,190
Trade receivables 2,910 1200 4,110
Cash 940 940 b
Prepaid Insurance 1,200 100 1100
Trade Payables 1,290 1290 c
Unearned Revenue 2,100 300 1800
Share Capital 15,000 15000 d
Dividends 800 800
Revenue from Services 15,540 1200+300 17,040 e
Salaries Expenses 2,910 1290 4,200
Telephone Expenses 290 290 f
Total 33,930 33,930
Declaration 200+100 300 g
acc dep, sp 200 200
acc dep, tC 100 100
Supplies expense 2090 2090
Salaries expense payabale 1290 1290
Electricity expenses 280 280
Electricity expenses payable 280 280
Insurance expense 100 100

Total
 Balance Sheet
Assets Liabilities Owner's equity

Swimming pool 12000

tennis
Q. No. 3
Computer Centre was set up on April, 1, 2008. Its trial balance as on 31, Mar, 2009 is given under

Accounts Dr Cr The following additional information availab

Buildings 20,000

a
Computers 18,000
Supplies 3,210 2560 b
Trade Receivables 2,960 c
Cash 1,190 d
Prepaid Insurance 4,800 e
Trade payables 4,200 f
g
Bills Payable 2,600

h
Unearned Revenue 1,900
Share Capital 30,000
Dividends 2,000
Revenue from services 24,060
Salaries Expenses 9,400
Electricity Expenses 910
Telephone Expenses 290
Total 62,760 62,760
ce as on 31, Mar, 2009 is given under

The following additional information available:

The building was acquired on April, 1, 2008 and has an estimated life of 10 years.
Two computers were bought on May 1, 2008 at a cost of Rs 9,000 each and are
expected to be useful for three years.
The inventory of supplies on March 31 is Rs 650.
Fee revenue of Rs 3,100 is due from students for March.
Unearned revenue includes fees of Rs 1,600 for March.
Salaries of instructors for March totalling Rs 1,100 have not been paid.
The telephone bill for March has not been received and is estimated to be Rs 80.
Insurance premium of Rs 4,800 was paid on October 1, 2008 for a one year policy
effective from that date.

The bills payable account represents a three month bill for Rs 2,600 given to a
supplier on Feb, 1, 2009. It carries an interest at 12 % per annum.

Prepare Worksheet, Income Statement and Balance Sheet.

52
 Accounts Dr Cr Adj Dr Adj Cr Net Dr Net Cr
Buildings 20,000 20,000
Computers 18,000 18000
Supplies 3,210 2,560 650
Trade Receivables 2,960 3100 6,060
Cash 1,190 1190
Prepaid Insurance 4,800 2400 2400
Trade payables 4,200 4200
Bills Payable 2,600 52 2652
Unearned Revenue 1,900 1600 300
Share Capital 30,000 30000
Dividends 2,000 2000
Revenue from services 24,060 3100+1600 28,760
Salaries Expenses 9,400 1100 10,500
Electricity Expenses 910 910
Telephone Expenses 290 80 370
Total 62,760 62,760
Depreciation 2000+5500 7500
Acc dep, Buildings 2000 2000
Acc dep, computers 5500 5500
Supplies expense 2560 2560
Salaries expense payable 1100 1100
Telephone expenses payable 80 80

74,592 74592

Income Statement

Revenue From Services 28760

Expenses

Salaries Expenses 9,400 1100 10,500

Electricity Expenses 910 910
Telephone Expenses 290 80 370
Depreciation 2000+5500 7500
Supplies expense 2560 2560
Insurance Expenses 2400 2400
interest expenses 52 52 24,292

Profit 4,468
a

Balance Sheet
Assets Liabilities Owners equity
Buildings 20000 Trade payabales 4200 Share Capital
Acc dep, buildings -2000 Bills payables 2652 Profit
Computers 18000 Unearned Revenue 300 Dividends
Acc dep, computers -5500 Salaries Expense payable 1100
Trade receivables 6060 Telephone expense payable 80
supplies 650
Cash 1190
Prepaid Insurance 2400

40800 8332
ners equity
30000
4468
-2000

34468
Q. No. 4

Business Services Ltd was set up on Jan, 1, 20XX. Its trial balance as on 31, Jan, 20XX given below.

Accounts Dr Cr The following additional information available:

Buildings 15,000

a
Office Equipment 12,000
Office supplies 2,140 1,170 b
Trade Receivables 1,640 c
Cash 630 d
Prepaid Rent 3,600 e

f
Trade payables 1,020
Unearned Revenue 1,600 g
Share capital 20,000
Dividends 1,000
Revenue from services 16,870
Salaries Expenses 3,100
Electricity Expenses 380
Total 39,490 39,490
balance as on 31, Jan, 20XX given below.

The following additional information available:

The building is expected to be useful for 10 years and the office equipment has an estimated useful
life of four years. None of these assets are expected to have any salvage value.
The inventory of Office supplies on jan, 31 is Rs 970.
Services for Rs 900 were provided to customers in January although no bills have been raised.
Services of Rs 720 were provided to customers who had made full advance payments.
Salaries of staff for the second fortnight totalling Rs 3,100 have not been paid.
The telephone company sent a bill for Rs 480 for January after the close of the month's
transactions.
The company paid six months' rent as advance on January 1.

Prepare Worksheet, Income Statement and Balance Sheet.

 Accounts Dr Cr Adj Dr Adj Cr Net Dr Net Cr
Buildings 15,000 15000
Office Equipment 12,000 12000
Office supplies 2,140 1170 970
Trade Receivables 1,640 1640
Cash 630 630
Prepaid Rent 3,600 600 3000
Trade payables 1,020 1020
Unearned Revenue 1,600 720 880
Share capital 20,000 20000
Dividends 1,000 1000
Revenue from services 16,870 900+720 18,490
Salaries Expenses 3,100 3100 6200
Electricity Expenses 380 380
Total 39,490 39,490
Depreciation 125+250 375
Acc Dep, Buildings 125 125
Acc Dep, Off equipment 250 250
Supplies expenses 1170 1170
Unbilled revenue 900 900
Salaries expenses payable 3100 3100
Telephone expenses 480 480
Telephone exp payable 480 480
Rent expenses 600 600
Total 44345 44345
 Income Statement Assets

Revenue from services 18490 Buildings 15000

Acc Dep, Buildings -125
Expenses Office Equipment 12000
Acc Dep, Off equipment -250
Salaries Expenses 6200 Office supplies 970
Electricity Expenses 380 Trade Receivables 1640
Depreciation 375 Cash 630
Supplies expenses 1170 Prepaid Rent 3000
Telephone expenses 480 Unbilled revenue 900
Rent expenses 600 9205 33765

Profit 9285
 Liabilities Owners Equity

Trade payables 1020 Share Capital 20000

Unearned Revenue 880 Profit 9285
Salaries expenses payable 3100 Dividends -1000
Telephone exp payable 480

5480 28285
Q. No. 5
The Trial Balance of Navin Packaging as on Dec, 31, 2005 is given below.
Accounts Dr Cr The following additional information available:
Packaging Equipment 30000
Acc Dep, Packaging Equipment 9000 a
Office Equipment 10000 b
Acc Dep, Office Equipment 3000 c
Packaging supplies 6280 d
Office supplies 2650 e
Trade receivables 2170 f

Cash 8820 g
Prepaid Rent 9600 h
Bills payable 2500 i
Trade payables 1360 j
Unearned Revenue 1800 k
Share Capital 35000 l
Retained Earnings 1350
Dividends 2500
Revenue from services 41260
Salaries Expenses 14910
Electricity Expenses 2340
Advertisement Expenses 4800
Telephone Expenses 1200
Total 95270 95270
The following additional information available: 9600
2520
Estimated depreciation on packaging equipment Rs 3,000 7080
Estimated depreciation on Office equipment Rs 1,000
Inventory of Packaging supplies Rs 2,360
Inventory of office supplies Rs 1,190
Prepaid rent includes rent for january to march 2006 at Rs 840 per month 125
Accrued interest on the bills payable at 15% per annum from Sep, 1, 2005.
Services provided to clients that had been paid for in advance but
not taken as revenue Rs 1,040.
Unbilled revenue Rs 1,390.
Unpaid salaries Rs 970.
Prepaid advertisement Rs 400
Unpaid telephone expenses Rs 200
Estimated Income tax expenses Rs 1,600.

Prepare Worksheet, Income Statement and Balance Sheet.

 Accounts Dr Cr Adj Dr Adj Cr Net Dr Net Cr
Packaging Equipment 30000
Acc Dep, Packaging Equipment 9000
Office Equipment 10000
Acc Dep, Office Equipment 3000
Packaging supplies 6280
Office supplies 2650
Trade receivables 2170
Cash 8820
Prepaid Rent 9600
Bills payable 2500
Trade payables 1360
Unearned Revenue 1800
Share Capital 35000
Retained Earnings 1350
Dividends 2500
Revenue from services 41260
Salaries Expenses 14910
Electricity Expenses 2340
Advertisement Expenses 4800
Telephone Expenses 1200
Total 95270 95270

Total 0 0
Q. No. 6

Compute the missing figures from the information given below:

Particulars Case 1 Case 2 Case 3 Case 4 Case 5

Sales 79,000 43,700 F 13,900 63,500
Beginning Inventory 2,400 C 8,500 280 9,600
Net Cost of Purchases A 34,700 79,400 14,710 K
Cost of goods available for sale 61,300 35,550 G 14,990 97,000
Ending Inventory 4,700 960 2,300 I L
Cost of goods sold 56,600 D 85,600 14,880 95,000
Gross profit 22,400 E 10,500 -980 M
Operating expenses 16,800 9,470 9,200 J 4,000
Net Profit (Loss) B -360 H -2,700 -35,500
Q. No. 7

The Trial balance of Jain Hardware Mart Ltd as on 31, Jan, 2003 is given below:

Particulars Dr Cr
Store Furniture 15,000 Prepare Worksheet, Income Statement and Balance S
Acc Dep, Store Furniture 3,000
Merchandise Inventory 42,900 a Estimated depreciation on store furnuture Rs
Office Supplies 3,910 2270 b Ending office supplies inventory Rs 1,640
Trade Receivables 6,200 c Store rent at Rs 600 per month paid on Feb, 1
Cash 1,810 d The current insurance policy was taken for on
Prepaid Store Rent 14,400 e Office salaries accrued Rs 400
Prepaid Insurance 1,200 f Estimated income tax Rs 14,000
Trade Payables 4,980 g Ending merchandise inventory Rs 36,400
Share Capital 20,000
Retained Earnings 3,890
Sales 102,380
Sales Returns 980
Sales Discounts 1,610
Purchases 28,340
Purchase Returns 650
Purchase Discounts 870
Freight In 3,960
Office salaries expenses 4,400
Sales salaries expenses 7,200
Advertisement Expenses 1,600
Delivery Expenses 900
Telephone Expenses 760
Insurance Expenses 600
Total 135,770 135,770
 Statement and Balance Sheet from the following information:

tion on store furnuture Rs 1,500

es inventory Rs 1,640
per month paid on Feb, 1,2002 for 24 months
ce policy was taken for one year from August, 1, 2002.

ax Rs 14,000
inventory Rs 36,400
 Particulars Dr Cr Adj Dr Adj Cr Net Dr Net Cr
Store Furniture 15,000 15000
Acc Dep, Store Furniture 3,000 1500 4500
Merchandise Inventory 42,900 42900
Office Supplies 3,910 2270 1640
Trade Receivables 6,200 6200
Cash 1,810 1810
Prepaid Store Rent 14,400 7200 7200
Prepaid Insurance 1,200 600 600
Trade Payables 4,980 4980
Share Capital 20,000 20000
Retained Earnings 3,890 3890
Sales 102,380 102380
Sales Returns 980 980
Sales Discounts 1,610 1610
Purchases 28,340 28340
Purchase Returns 650 650
Purchase Discounts 870 870
Freight In 3,960 3960
Office salaries expenses 4,400 400 4800
Sales salaries expenses 7,200 7200
Advertisement Expenses 1,600 1600
Delivery Expenses 900 900
Telephone Expenses 760 760
Insurance Expenses 600 600 1200
Total 135,770 135,770
Dep account 1500 1500
Supplies expense 2270 2270
Store Rent expense 7200 7200
office salaries payable 400 400
Income tax expenses 14000 14000
income tax payable 14000 14000
151670 151670
Income Statement
Revenue from Operations
Gross sales 102,380
Less: Sales returns 980 101,400
Cost of goods sold
Beginning Inventories 42,900
Add: Net purchases
Gross purchases 28,340
Less: Purchases returns 650
Less: Purchase Discounts 870 26,820
Add: Freight in 3,960
Net cost of purchases 30,780
Cost of goods available for sale 73,680
Less: Ending inventories 36,400 37,280
Gross Profit 64,120
Less: Operating expenses  29,040
Operating Profit before Interest and tax 35,080
Add: Non Operating Income 0
Less: Non Operating expenses 0
Earnings before Interest and tax 35,080
Less: Interest expense 0
Profit before tax 35,080
Less: Income tax 14,000
PAT 21,080
 Assets Liabilities Owner's equity

Store Furniture 15,000 Trade payables 4,980 Shared Capital 20,000

Acc dep, SF 4,500 10,500 office salaries payable 400 Retained Earning 3,890
Office supplies 1,640 IT payable 14,000 Profits 21,080
Trade receivables 6,200
Cash 1,810
Prepaid store front 7,200
Prepaid isurance 600
Ending Inventory 36,400

64,350 19,380 44,970

check 0
Q. No. 8

The Trial balance of Kids Corner Ltd as on 31, Mar, 2004 is given below:
Particulars Dr Cr
Store Equipment 10,000 Prepare Work sheet, Income Statement and Balance Sh
Acc Dep, Store Equipment 1,500
Office Furniture 12,000 a Estimated depreciation on Store equipment Rs 500
Acc Dep, Office Furniture 1,800 b Estimated depreciation on Office furniture Rs 300
Merchandise Inventory 29,560 c Ending office supplies inventory Rs 590
Office supplies 2,180 d Current insurance policy was taken for one year from A
Trade Receivables 3,400 e Advertisement Expired Rs 1,300
Cash 2,740 f Office salaries accrued Rs 200
Prepaid Insurance 2,400 g Sales commissions accrued Rs 400
Prepaid Advertisement 1,900 h Unpaid stores rent Rs 300
Trade payables 2,380 i Unpaid office rent Rs 200
Share Capital 30,000 j Estimated income tax Rs 4,000
Retained Earnings 1,710 k Ending merchandising inventory Rs 38,710
Dividends 3,000
Sales 88,950
Sales Returns 1,300
Sales discounts 750
Purchases 37,910
Purchases Returns 970
Purchase discounts 190
Freight In 2,950
Office Salaries expenses 2,400
Sales salaries expenses 4,900
Sales commissions expense 3,200
Delivery expenses 500
Telephone expenses 910
Stores rent expenses 3,300
Office rent expenses 2,200
Total 127,500 127,500
tatement and Balance Sheet

e equipment Rs 500
ce furniture Rs 300

aken for one year from April, 1, 2003

ry Rs 38,710
 Particulars Dr Cr
Store Equipment 10,000
Acc Dep, Store Equipment 1,500
Office Furniture 12,000
Acc Dep, Office Furniture 1,800
Merchandise Inventory 29,560
Office supplies 2,180
Trade Receivables 3,400
Cash 2,740
Prepaid Insurance 2,400
Prepaid Advertisement 1,900
Trade payables 2,380
Share Capital 30,000
Retained Earnings 1,710
Dividends 3,000
Sales 88,950
Sales Returns 1,300
Sales discounts 750
Purchases 37,910
Purchases Returns 970
Purchase discounts 190
Freight In 2,950
Office Salaries expenses 2,400
Sales salaries expenses 4,900
Sales commissions expense 3,200
Delivery expenses 500
Telephone expenses 910
Stores rent expenses 3,300
Office rent expenses 2,200
Total 127,500 127,500
Q. No. 9

The Trial balance of Trendy Leather Products Ltd as on 31, Mar, 2007 is given below:
Particulars Dr Cr
Stores Equipment 20,000 Prepare Work sheet, Income Statement and Balance
Acc Dep, Stores Equipment 2,000
Merchandise Inventory 17,400 a Estimated depreciation on stores equipment Rs 1,000
Office supplies 2,730 b Ending office supplies inventory Rs 390
Trade receivables 9,700 c Stores rent from April, 1, 2006 to September, 30, 200
Cash 2,870 and rent for the following 12 month period was paid
Prepaid stores rent 12,000 d The current insurance policy was taken for one year f
Prepaid Insurance 6,000 e Sales salaries accrued Rs 900
Trade payables 7,580 f Estimated income tax Rs 5,000
Share capital 35,000 g Ending merchandise inventory Rs 23,100
Retained earnings 7,100
Sales 115,760
Sales returns 1,170
Sales discounts 1,030
Purchases 69,230
Purchase returns 1,180
Purchase Discounts 2,150
Freight In 4,200
Office salaries expenses 5,100
Sales salaries expenses 9,600
Advertisement expenses 2,300
Delivery Expenses 1,130
Telephone expenses 910
Store rent expenses 5,400
170,770 170,770
, Income Statement and Balance Sheet

tion on stores equipment Rs 1,000

es inventory Rs 390
ril, 1, 2006 to September, 30, 2006 was paid at Rs 900 per month
owing 12 month period was paid at Rs 1,000 per month in Oct, 2006.
ce policy was taken for one year from April, 1, 2006.

inventory Rs 23,100
 Particulars Dr Cr Adj Dr Adj Cr Net Dr Net Cr
Stores Equipment 20,000 20000 0
Acc Dep, Stores Equipment 2,000 1000 0 3000
Merchandise Inventory 17,400 17400 0
Office supplies 2,730 2340 390 0
Trade receivables 9,700 9700 0
Cash 2,870 2870 0
Prepaid stores rent 12,000 6000 6000 0
Prepaid Insurance 6,000 6000 0 0
Trade payables 7,580 0 7580
Share capital 35,000 0 35000
Retained earnings 7,100 0 7100
Sales 115,760 0 115760
Sales returns 1,170 1170 0
Sales discounts 1,030 1030 0
Purchases 69,230 69230 0
Purchase returns 1,180 0 1180
Purchase Discounts 2,150 0 2150
Freight In 4,200 4200 0
Office salaries expenses 5,100 5100 0
Sales salaries expenses 9,600 900 10500 0
Advertisement expenses 2,300 2300 0
Delivery Expenses 1,130 1130 0
Telephone expenses 910 910 0
Store rent expenses 5,400 6000 11400 0
170,770 170,770 0 0
Depreciation 1000 1000 0
Supplies expenses 2,340 2340 0
Insurance expenses 6000 6000 0
Sales salaries expenses 900 0 900
Income tax expenses 5000 5000 0
IT payable 5000 0 5000
Total
Q. No. 10

The Trial balance of City Garments Ltd as on 31, Aug, 2005 is given below:
Particulars Dr Cr
Store furniture 20,000 Prepare Work sheet, Income Statement and Balance She
Acc Dep, Stores furniture 2,000
Merchandise Inventory 17,130 a Estimated depreciation on store furniture Rs 1,000
Office supplies 3,690 b Ending office supplies inventory Rs 730
Trade receivables 4,900 c Store rent at Rs 300 per month paid on Aug, 1, 2005
Cash 2,100 d The current insurance policy was taken for one year
Prepaid Rent 3,600 e Office salaries accrued Rs 100
Prepaid Insurance 600 f Sales salaries accrued Rs 500
Trade payables 3,900 g Unpaid advertisement Rs 900
Share capital 10,000 h Estimated income tax Rs 9,000
Retained earnings 2,320 i Ending merchandise inventory Rs 23,180.
Dividends 5,000
Sales 95,160
Sales returns 430
Sales discounts 1,280
Purchases 43,750
Purchase returns 90
Purchase discounts 1,440
Freight in 3,100
Office salaries expenses 1,100
Sales salaries expenses 4,300
Delivery expenses 860
Telephone expenses 320
Stores rent expenses 2,750
Total 114,910 114,910
ome Statement and Balance Sheet

tion on store furniture Rs 1,000

es inventory Rs 730
per month paid on Aug, 1, 2005 for the following twelve month period
ce policy was taken for one year from Sep, 1, 2004

inventory Rs 23,180.
 Particulars Dr Cr Adj Dr Adj CrNet Dr Net Cr
Store furniture 20,000 20000
Acc Dep, Stores furniture 2,000 1000 3000
Merchandise Inventory 17,130 17130
Office supplies 3,690 2960 730
Trade receivables 4,900 4900
Cash 2,100 2100
Prepaid Rent 3,600 300 3300
Prepaid Insurance 600 600
Trade payables 3,900 3900
Share capital 10,000 10000
Retained earnings 2,320 2320
Dividends 5,000 5000
Sales 95,160 95160
Sales returns 430 430
Sales discounts 1,280 1280
Purchases 43,750 43750
Purchase returns 90 90
Purchase discounts 1,440 1440
Freight in 3,100 3100
Office salaries expenses 1,100 100 1200
Sales salaries expenses 4,300 500 4800
Delivery expenses 860 860
Telephone expenses 320 320
Stores rent expenses 2,750 300 3050
Total 114,910 114,910
Dep Account 1000 1000
Supplies expenses 2960 2960
Insurance expense 600 600
Off sal payable 100 100
Sales sal payable 500 500
Adv Expenses 900 900
Adv exp payable 900 900
Income tax expenses 9000 9000
IT payable 9000 9000
Total 126410 126410
Income Statement
Revenue from Operations
Gross sales 95160
Less: Sales returns 430 94730
Cost of goods sold
Beginning Inventories 17130
Add: Net purchases
Gross purchases 43750
Less: Purchases returns 90
Less: Purchase Discounts 1440 42220
Add: Freight in 3100
Net cost of purchases 45320
Cost of goods available for sale 62450
Less: Ending inventories 23180 39270
Gross Profit 55460
Less: Operating expenses  16970
Operating Profit before Interest and tax 38490
Add: Non Operating Income
Less: Non Operating expenses
Earnings before Interest and tax 38490
Less: Interest expense
Profit before tax 38490
Less: Income tax 9000
PAT 29490
 Assets Liabilities Owner's equity

Sto Fur. 20000 Trade Payables 3900 Share Capital 10000

less: Dep store furniture 3000 17000 Off sal payable 100 Dividends -5000
Office supplies 730 Sales sal payable 500 Retained earnings 2320
Trade receivables 4900 Adv exp payable 900 Profit 29490
Cash 2100 IT payable 9000
Prepaid Rent 3300
Ending inventory 23180

Total 51210 14400 36810

Check 0