1. The following are the particulars of receipts and issues of materials of Al Safa Manufactures Ibra for the month of October, 2020. Opening balance 300 units at OMR 8 Receipts Issues 21 October, 200 units at OMR 8 per unit 4 October, 200 units 10 October, 400 units at OMR 7 per unit 7h October, 200 units 11h October, 500 units at OMR 5 per unit 12 October, 400 units 20 October, 400 units at OMR 7 per unit 22 October, 500 units 25" October, 300 units at OMR 8 per unit 26 October, 500 units You are required to prepare stores ledger adopting the following methods of inventory valuation: a. Simple average method b. Last In First Out method