(10) The following information is available for ACCESS Itd. 105 days Creditors payment period 75 days Credit sales for the year Rs.300 lakh Raw material consumed Rs. 120lakh Cost of production Rs.210lakh Cost of sales Rs.240lakh Average stock of raw materials Rs.35lakh Average stock of work-in-progress Rs.10lakh Average stock of finished goods Rs.30lakh Opening balance of accounts receivable Rs.15lakh in a year