Marsdens use stock cards to record receipts and issues of the various stock items held in the stores. It is the firm’s policy to keep records of both the quantity and value of stock items.

On 1 June there were 75 units in stock of item DN/76. The cost price per item is £3.00. During the month of June the following stock movements took place:

Date Receipts Items Date Issues Items 5 Jun Invoice 1029 55 2 Jun Requisition Number 25 18 14 Jun Invoice 1072 40 9 Jun Requisition Number 38 24 20 Jun Invoice 1180 65 15 Jun Requisition Number 46 32 30 Jun Invoice 1262 75 26 Jun Requisition Number 54 26 You are required to:

(a) Rule up a stock record card with suitable column headings.

(b) Complete the stock record card, in date order for the month of June.