FY Ltd conducts physical stock taking every year at the end of the accounting year. Owing to certain difficulties, it was not possible for it to conduct physical stock taking at the end of the accounting year ending 30th June, 2015. Physical stock was taken on 8th July, 2015 when it was valued at ~ 34,500.

The following transactions took place during 1st July to 8th July, 2015:

1. Net sales during the period were ~ 9,340. These goods were sold at the usual rate of gross profit of 25% on cost except goods which realized ~ 840 on the basis of 20% profit on cost.

2. Purchase during the period were ~ 7,500 of which ~ 800 worth of goods were delivered to the company only on 10th July, 2015.

3. Sales returns during the period were ~ 1,500 of which 50% were out of the sales at 20% gross profit mentioned above.

4. On 5th July 2015, goods worth ~ 4,000 were received, which were to be sold on consignment basis.

You are required to prepare a statement showing clearly the value of the stock to be taken into account in FY Ltds final accounts for the year ended 30th June, 2015.