Selcom is a small engineering firm. They use stock cards to record receipts and issues of the various components held in the stores. It is the firm’s policy to keep records of both the quantity and value of stock items.

On 1 April there were 200 units in stock of item DN/X. The cost price per unit is £6.00. During the month of April the following stock movements took place:

Date Receipts Items Date Issues Items 4 Apr Invoice 6120 60 3 Apr Requisition Number 122 50 9 Apr Invoice 6220 40 7 Apr Requisition Number 131 25 18 Apr Invoice 6317 50 11 Apr Requisition Number 139 35 30 Apr Invoice 6424 70 22 Apr Requisition Number 150 44 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 April.