Al Shams ceramics has business in Themsa, Nizwa. The company is manufacturing ceramic tiles used in construction. The company has to keep sufficient stock of materials so that the production is not stopped due to shortage. The following are the details for the month of September The stock of material held on 1-9-2021 was 800 units @ RO 25 per unit. The following receipts and issues were recorded. 02-9-2021 Purchased 200 units @ RO 30 per unit 06-9-2021 Issued 800 units 04-9-2021 Purchased 1200 units @ RO 30 per unit 20-9-2021 Purchased 1000 units @ RO 35 per unit. 15-9-2021 Issued 700 units 23-9-2021 Issued 600 units ***Note On 10 September 200 units were returned to the supplier as being defective. These units were from the Lot purchased on 4th September You are required to prepare the Stores Ledger Account, showing how the values of issues would be calculated under FIFO Method.