Prepare a store ledger account and enter the following transactions adopting the simple average method of pricing issues:

1985

1 February

Opening balance

50 units at Rs 3 per unit

5

Issued

20 units

7

Purchased

40 units at Rs 4 per unit

9

Issued

25 units

19

Purchased

75 units at Rs 5 per unit

20

Issued

15 units

21

Received back

10 units out of the 9 February issue

26

Issued

60 units