8. 'AT' Ltd. Furnishes the following store transactions for September, 2020: 1-9-20 Opening balance 25 units value $. 162.50 4-9-20 Issues Reg. No. 85 8 units 6-9- 20 Receipts from B & Co. GRN No. 26 50 units @ $. 5.75 per unit 7-9-20 Issues Req. No. 97 12 units 10-9-20 Return to B & Co. 10 units 12-9-20 Issues Req. No. 108 15 units 13-9-20 Issues Req. No. 110 20 units 15-9- 20 Receipts from M & CO. GRN. No. 33 25 units @ $. 6.10 per unit 17-9-20 Issues Req. No. 121 10 units 19-9-20 Received replacement from B & Co. GRN No. 38 10 units 20-9- 20 Returned from department, material of M & Co. MRR No. 4 5 units 22-9- 20 Transfer from Job 182 to Job 187 in the dept. MTR 6 5 units 26-9-20 Issues Req. No. 146 10 units 29-9-20 Transfer from Dept. A to Dept. B MTR 10 5 units 30-9-20 Shortage in stock taking 2 units PREPARE the priced stores ledger on FIFO method and STATE how would you treat the shortage in stock Taking