Mr. Harry had taken out a fire policy of the loss of stock for ₹11,00,000 and a loss of profits policy for ₹17,00,000 having an indemnity period of 6 months. Trading and Profit & Loss Account for the year ended 31-03-2023 were as follows: ParticularsAmount (₹)ParticularsAmount (₹) To Opening Stock1,70,000By Sales85,00,000 To Purchases49,30,000By Closing Stock7,65,000 To Manufacturing Expenses14,45,000 To Gross Profit c/d27,20,000 92,65,00092,65,000 To Salary to permanent employees5,30,000By Gross Profit b/d27,20,000 To Advertisement Expenses70,000 To Interest on Mortgage Loan1,65,000 To Rent2,80,000 To Net Profit16,75,000 27,20,00027,20,000 On 1st July 2023, a fire occurred on the premises of Mr. Harry and as a result, sales were seriously affected for 3 months. The entire stock was gutted with nil salvage value. The following information is available for the period 1-04-23 to 30-06-23: ParticularsAmount (₹) Purchases12,60,000 Manufacturing expenses3,74,500 Sales21,16,000 Other information: Sales during the period 1-07-23 to 30-09-23 were ₹7,43,750. The standing charges insured were ₹8,75,000. Additional expenses incurred after the fire were ₹5,10,000. The general trend of the industry shows an increase in sales by 15% and a decrease in Gross Profit by 5% due to increased costs. Ascertain the claim for stock and loss of profit.

Mr. Anuj bought eight Scooters from Bee Motors on 1st April, 2020 on the following Hire Purchase agreement terms: Down payment ₹10,00,000 1st installment payable at the end of 1st year ₹5,30,000 2nd installment payable at the end of 2nd year ₹4,90,000 3rd installment payable at the end of 3rd year ₹5,50,000 Interest is charged at the rate of 10% p.a. Mr. Anuj provides depreciation @ 20% p.a. on the diminishing balances. On 31st March, 2023, Mr. Anuj failed to pay the 3rd installment, upon which Bee Motors repossessed three Scooters. Bee Motors agreed to leave the remaining Scooters with Mr. Anuj and adjusted the value of the repossessed Scooters against the amount due. The Scooters repossessed were valued at ₹3,94,450. The balance amount remaining in the vendor's account after the above adjustment was paid by Mr. Anuj after 3 months with interest @ 18% p.a. You are required to: (i) Calculate the cash price of the Scooters and the interest payable with each installment. (ii) Prepare the Scooters Account and Bee Motors Account (up to the final payment made) in the books of Mr. Anuj.