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Purchase price 40,000 No. of car purchased 5 Average Sale price 70,000 No of car sold 3 Income statement Particulars HCCA CPP C CA Sale price Closing stock 210,000 210,000 210,000 100,000 96,000 140,000 (50,000*2) (48000*2) (70000*2) Less: Purchase price 200,000 200,000 200,000 Net income 110,000 106,000 150,000 Balance sheet Particulars HCCA CPPC Stock 100,000 96,000 140,000 CASE 3: Bahwan automobile company was started on 1-1-1990 with a capital of OMR 200,000 and with the object of buying and selling cars. The dealer price of the car was OMR 40,000 on 1-1-1990 and OMR 50,000 on 31-12- 1990. The general price level increased by 20% during 1990. The company purchased 5 cars on 1-1-1990 and sold three cars during the year at an average price of OMR 70,000. Prepare income statement and balance sheet just by using above information as per HCCA, CPP and CCA methods