2. X.Ltd., a dealer in second-hand cars has the following five vehicles of different models and makes in their stock at the end of the financial year 2020-2021 Car Maruti 800 Zen Swift Alto Esteem Cost 1 90,000 1,15,000 2,75,000 1,00,000 2,10,000 1 Net- I I realizable value 95,000 1,55,000 2,65,000 1,25,000 2,00,000 The value of Stock included in the balance sheet of the company as on March 31,2021 was Rs.7,62,500 Rs.8,70,000 Rs.7,70,000 Rs.7,90,000