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The following information relates to the purchases and sales transactions of Robert Ltd for the period ended 31 December 2017. The FIFO method of stock valuation has been consistently applied
1 Stock on hand
Item1 - 400 units at the cost $20 each Item1 - 300 units at the cost of $30 each Item2 - 100 units at the cost of $50 each
4 Purchased 100 Item1 for $406 Purchased 150 Item2 for $5010 Sold 300 Item1 for $4015 Sold 400 Item1 for $5020 Sold 150 Item2 for $90
31 The stocktake revealed that there were: 99 Item1 in stock 101 Item2 in stock
Problem a. Show a stock card for Item1 and Item2 using the FIFO assumption. Adjust the stock card records for any stock losses or stock gains revealed by the stocktake.
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