Sale on approval or return basis

1 . A trader has credited certain items of sales on approval aggregating rs.60,000 to sales account.Of these goods of the value of rs.16,000 have been returned and taken into stock at cost rs.8,000 though the record of return was omitted in the accounts.In respect of another parcel of rs12,000(cost being rs.6,000) the period of approval did not expire on the closing date.Cost of goods lying with customers should be? 2.A sent some goods costing rs.3,500 at a profit of 25% on sale to B on sale or return basis.B returned goods costing rs.800.At the end of the accounting period that is on 31st december,2005,the remaining goods were neither returned nor were approved by him.The stock on approval will be shown in the balance at rs?

first ans will be rs6000....clearly it can be seen that goods are unsold and  have to be taken back at cost price.

second ans will be rs 2700 since rs800 goods are already returned and rs3000 being the cost...should be reduced by rs800...thereby stock unsold will be rs3000--rs800= rs2700

Thanks abhishek 4 giving solution