\[ \begin{array}{|l|r|} \hline \text{Opening Stock} & 50,000 \\ \text{Purchases} & 200,000 \\ \text{Sales} & 350,000

\[ \begin{array}{|l|r|} \hline \text{Opening Stock} & 50,000 \\ \text{Purchases} & 200,000 \\ \text{Sales} & 350,000