the following is an extract of the record of receipts and issues of sulphur in a fac 556035

1 January

Opening balance is 500 tonne at Rs 100 per tonne

3

Issue: 70 tonne

4

Issue: 100 tonne

8

Issue: 80 tonne

13

Received 200 tonne at Rs 95 per tonne

14

Return from department 15 tonne

16

Issue: 180 tonne

20

Received from supplier 240 tonne at Rs 95 per tonne

24

Issue: 300 tonne

25

Received from supplier 320 tonne at Rs 95 per tonne

26

Issue: 115 tonne

27

Return from department 35 tonne

28

Received from supplier 100 tonne at Rs 95 per tonne