Details of receipts and issues of a material in a factory during March are as follows: March 1st Opening balance 500 quintals @ Rs.25 3rd Issued 70 quintals 4th Issued 100 quintals 8th Issued 80 quintals 13th Received from vendor 200 quintals @ Rs.24.50 14th Return of surplus from a work order 15 quintals @ Rs.24 16th Issued 180 quintals 20th Received from vendor 240 quintals @ Rs.26 24th Issued 280 quintals 25th Issued 140 quintals 27th Return from a work order 12 quintals @ Rs.24.50 28th Received from vendor 100 quintals @ Rs.25 29th Returned to vendor 50 quintals. There was shortage of 5 quintals on 15th and 8 quintals on 27th. Write up stores ledger using FIFO and LIFO method.