There is an pffer that on purchase

You can allocate the loss on all other shirts and report no loss, or

By Debtors a/c 40,000

Sales a/c 40,000

Sometimes you can get tax relief on distributing sample goods I guess. Then finished inventory must be reduced from trading account. 

By Distribution expenses a/c 

To Inventory a/c

Here what ever method is used: Cost or NRV for 50 T-shirts

Free or offer doesnt make a difference if there is no tax incentive. Cost - Selling price of 250 unit can be either allocated to 200 uniforms or inventory written off. Both are promotions. 

The same as above. But take guidance from managers because their company policy will be different. Due to the above treatment, Gross margin and Operating margins ratios will change.

Fine if they have purchased it that is the right entry. So, we don’t have to pay additional tax reporting extra 50 free shirts. Txs.