Opening Stock 2,13,000 Purchase 16,55,000 Sales 21,32,000 Carriage Inwards 32,500 Carriage Outwards 38,600 Return Inwards 38,000 If the rate of gross profit is 25% on cost then value of closing stock will be (A) ` 2,57,800 (B) ` 1,94,900 (C) ` 2,25,300 (D) ` 3,30,000