Renu Ltd has a hire purchase department and goods are sold on hire purchase at cost plus 60%. From the following particulars, prepare H.P. Trading Account to ascertain Profit or Loss for the year ending Dec 31, 2009.

Jan 1, 2009

Rs

Goods with H.P. customers (at H.P. Price)

80,000

Dec 31, 2009

Goods sold on H.P. during the year (at H.P. Price)

4,00,000

Cash received during the year from customers

2,80,000

Goods received back from customers (Installments due Rs 10,000) valued at

1,500

Goods with hire purchase customers (at H.P. Price)

1,80,000