Seemos sells winter boots for stylish women. During May 2020 the following transactions took place: May-201 Opening Balance of 25 boots (pairs) coded Y@$50 each. 5 Purchase 30 boots coded B @ \$60 each 7 Sold 10 boots coded Y and 5 boots coded B@$100 each. 9 Customer returned 1 pair of boots coded Y as it was the wrong size. 11 Sold 7 boots coded Y and 8 boots coded B@$110 each. 15 Sold 6 boots coded Y@$100 each. 23 Purchase 25 boots coded R@ \$40 each. 25 Return 1 pair of boots coded R to supplier as it had a broken heel. 27 On promotion day sold 25 pairs of boots for a total of $2000, 15 coded as R, 3 coded as Y and 7 coded as B. 30 Owner took one pair of boots coded B for his wife as a birthday gift. A physical stocktake on 31 May show revealed 17 pairs of boots on hand, 8 coded as B, 9 coded as a) Below is the stock card using the Identified Cost method of recording. Complete the stock card (subsidiary account in the inventory subsidiary ledger), taking into account any stock discrepancies (difference between the current balance in the stock card and the stocktake) and then complete the given General Ledger accounts. Use the "-" sign for negative values in the stock card, not brackets. b) Calculate the Gross profit, using the information above