The management of the Rolling Hills Hotel uses the periodic inventory system to evaluate their guest supplies. On December 31st 2016, the balance showed an amount of €8,000. You are informed that on December 31st 2015, the balance was €10,300. Guest supplies purchases in 2016 came up to a total of €47,250. You are requested to determine the following:

a the available guest supplies for the year 2016 b the guest supplies used in 2016