CA CPT Model Test Paper 3 with solutions for online practice

Cost of stock as per books as on 24th March is Rs. 2,38,000
Purchases as per purchases book after stock taking till 31 st March amounted to Rs. 2,00,000 and included the following :
(i) Rs. 10,000 for goods received till 23rd March.
(ii) Rs. 20,000 for goods received on 1st April.
Sales as per Sales book after stock taking, till 31st March amounted to Rs. 2,00,000 and included the following:
(i) Rs. 10,000 for goods delivered till 23rd March.
(ii) Rs. 20,000 for goods delivered on 1st April.
Goods are sold by the trader at a profit of 25% on cost.
The value of physical inventory is__________