=+At Balance Sheet dates, stocks are valued at 5/- each.

Write up the Ledger Accounts for the year ended 30th June, 1962, from the following information:

No. of Crates Purchases 3,000 Sent to Customers 7,000 Returned by Customers 5,200 In hands of Customers—return period unexpired at 1st July, 1961 4,300 at 30th June, 1962 3,900 Stock in Warehouse at 1st July, 1961 2,000 at 30th June, 1962 3,100 Scrapped 100