The following receipts and issues of materials were made during the month of January.

January 1

Opening stock 80 units @ Rs.1.00 each

January 7

Received from vendors 40 units @ Rs.1.10 each

January 12

Received from vendors 60 units @ Rs.1.20 each

January 22

Received from vendors 72 units @ Rs.1.25 each

January 4

Issued 60 units

January 9

Issued 40 units

January 14

Issued 40 units

January 30

Issued 80 units

Prepare the Stores Ledgers maintained under (i) the FIFO, (ii) the LIFO methods.