X sells his goods in special packages costing Rs.25 each. Packages are charged out at Rs.45 each. The customers are credited with Rs.35 each if returned in good condition within 30 days. For stock-taking purposes, all packages in the factory and with the customers are valued at Rs.20 each. On 1.1.2014, there were 10,000 packages in the factory and 7,500 in the hands of customers (all returnable). During the year ended 31.12.2014, 15,000 packages were purchased by Mr. X, 20,000 packages were sent to customers (of which 7,000 were new) and 15,000 were received back from customers. On 31.12.2014, there were 12,000 packages in the hands of the customers capable of being returned within the required period. 200 packages were destroyed, 100 packages were sold as scrap, and Rs. 200 were realized. Some others were repaired at a cost of Rs.300. 

You are required to prepare a Package Stock Account, Package Trading Account and Package Reserve Account.