Solve please........

thank you very much......to all

4 clear my doubts........!!

In simple words in 2010 balancing figure is profit that comes to 80K which is 20% of sales

In year 2011 since profit margin is same and you have sales figure you can find out profit for the year that will be 500K * 20% = 100K. Now balancing figure is clsoing stock which comes to 55K thats the answer.