Problem 6. On 1st April, 1993, the godown of Mr. Lindley was destroyed by fire. From the account books, the following particulars are gathered : Rs. (1) Stock at cost on 1st January, 1992 4,595 (2) Stock as per Balance Sheet on 31st December, 1992 8,320 (3) Purchases during 1992 45,225 (4) Purchases from 1st January, 1993 to 31st March, 1993 12,500 (5) Sales during 1992 58,500 (6) Sales from 1st January, 1993 to 31st March, 1993 15,230 (7) Value of goods salvaged 1,050 (8) Goods of which original cost was Rs. 600 had been valued at Rs. 250 on 31st December, 1992. These were sold in March, 1993 for Rs. 450. Except this transaction, the rate of gross profit has remained constant. (9) On 31st March, 1993 goods worth Rs. 2,500 had been received by the godown-keeper, but had not been entered in the Purchase Account. Calculate the value of goods destroyed by fire. Acct (II) 54