=+At the commencement of the year there were 10,500 cases in stock at the company's warehouse and 4,900 in the hands of customers supplied within the previous three months; the company purchased 15,000 new cases during the year and, following a dispute with a supplier, returned 3,000 new cases for which a credit note for £2,840 was received. At 31st December, 1962, there were still in the hands of customers 3,200 cases supplied within the previous three months.