M.S. Ltd has a hire purchase department. Goods are sold on hire purchase at a profit of 25% on sale price. From the following particulars prepare H.P. Trading Account for the year upto Mar 31, 2009:

Apr 1, 2008 Rs

Mar 3, 2009 Rs

Stock in the shop

30,000

42,000

Installment Due

18,000

?

Stock with customers at H.P. Price

2,40,000

1,86,000

During the year goods sold on H.P. Price Rs 5,28,000, Purchase Rs 4,08,000; Cash received Rs 4,80,000