The following is the record of receipts and issues of a certain material for the month of December:

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4. December 3. Opening balance 200 kg at Rs. 20 per kg Issue 100 kg 10. Issue 50 kg 18. Purchases 300 kg at Rs. 18 per kg 19. Issue 300 kg 28. 30. 30. Purchases 50 kg at Rs. 15 per kg Issue 100 kg Received back from completed job 5 kg (previously issued at Rs. 20 per kg) Prepare a stores ledger account based on FIFO Method.