Opening stock of stationery is Rs. 200, Purchase during the year is Rs. 2,000 and amount of stock in hand at the end of the year is Rs. 400. Then amount of stationery transfer to Profit and Loss A/c will be :

  1. Rs. 2,400
  2. Rs. 2,600
  3. Rs. 2,200
  4. Rs. 1,800
4. Rs. 1,800

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