ABSTRACT
Joshua Antiques Limited ended its financial year on the first Friday after 31 March in each year. Details were available of each antique dealt in, showing date of purchase, name of supplier, and cost; and (when sold) date of sale, name of customer (usually), and proceeds. From these records the manager prepared stock sheets at 1 April 2005 showing items apparently unsold with a total cost of £57 600. This was the figure shown as closing stock in the draft accounts for the 52 weeks ended 1 April 2005.
