Seven Arches is a small engineering firm. They use stock cards to record receipts and issues of the various components held in the stores.

On 1 May there were 39 items in stock of component number MN/348. During the month of May the following stock movements took place:

Date Receipts Items Date Issues Items 5 May Invoice 2916 60 6 May Requisition Number 142 26 13 May Invoice 3060 55 9 May Requisition Number 166 19 22 May Invoice 3214 75 15 May Requisition Number 209 25 29 May Invoice 3327 65 23 May Requisition Number 232 35 25 May Requisition Number 246 46 30 May Requisition Number 264 29 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 May.