$($c$)$ Inthefollowingcases,findthevalueofclosingstockasperAS$2$:$($i$)$ Sonuisaretailerdealingintoys.Duringtheyear,hepurchaseditemsworth$1,47,000$andmadeatotalsale$1,54,000.$Theaveragepercentageofgross margin is $10\%$ on cost$.$ Opening stock of toys at cost was $20,000.($ii$)$ On $21$stMarch, $2023,$ Mohan purchased $250$ chairs at $300$ each. The selling priceof the chair is $`400$ each. Owing to a manufacturing defect, net realisable value of the whole lot of chair was determined at $70\%$ of their normal selling price. No chairs weresoldduringtheyear.