From the following particulars, prepare H.P. Trading Account for the year ended Dec 31, 2009 in the Books of K V Ltd which sells goods of comparatively small value on H.P. basis adding 331/3 % to the cost of goods to fix hire purchase price:

Rs

Hire Purchase Stock with customers as on Jan 1, 2009

42,100

Installments Due as on Jan 1, 2009

1,200

Goods sold on H.P. basis :

3,16,400

Hire Purchase Stock with customers as on Dec 31, 2009

38,000

Installments Due on Dec 31, 2009

1,700