Explanation:

- Given data:

- Revenue from Operations = Rs 2,00,000

- Inventory Turnover Ratio = 5

- Gross Profit = 25%

- Closing Inventory = Opening Inventory + Rs 8,000

- Find Cost of Goods Sold (COGS):

- COGS = Revenue from Operations - Gross Profit

- Gross Profit = 25% of Rs 2,00,000 = Rs 50,000

- COGS = Rs 2,00,000 - Rs 50,000 = Rs 1,50,000

- Calculate Opening Inventory using Inventory Turnover Ratio:

- Inventory Turnover Ratio = COGS / Average Inventory

- Average Inventory = COGS / Inventory Turnover Ratio

- Average Inventory = Rs 1,50,000 / 5 = Rs 30,000

- Use Average Inventory equation:

- Average Inventory = (Opening Inventory + Closing Inventory) / 2

- Rs 30,000 = (Opening Inventory + (Opening Inventory + Rs 8,000)) / 2

- Rs 30,000 = (2 * Opening Inventory + Rs 8,000) / 2

- 2 * Opening Inventory + Rs 8,000 = Rs 60,000

- 2 * Opening Inventory = Rs 52,000

- Opening Inventory = Rs 26,000

- Find Closing Inventory:

- Closing Inventory = Opening Inventory + Rs 8,000

- Closing Inventory = Rs 26,000 + Rs 8,000 = Rs 34,000

Option:3- Rs34,000

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