किराया-क्रय पद्धति (hire-purchase system) के तहत, किराया-क्रय व्यापार खाता बनाते समय, बकाया किस्त में से लागत मूल्य के बराबर स्टॉक मूल्य की गणना करने का सूत्र क्या है?

Consider the following statements regarding the legal and expert definitions of the Hire Purchase system: Statement 1: According to Section 2(C) of the Hire Purchase Act of 1972, a hire purchase agreement is defined as a contract where goods are let on hire and the hirer has the option to purchase them after paying the agreed instalments. Statement 2: Batliboi's definition states that in a hire purchase system, ownership of the goods is transferred to the buyer immediately upon delivery, while the periodic instalments are treated as repayments of a capital debt.

Arrange the following accounting actions in the correct logical sequence as recorded in the books of a Vendor during the Complete Repossession of goods: A. Recording the sales proceeds from the resale of repossessed goods. B. Opening the Goods Repossessed Account in the ledger. C. Calculating and transferring the final profit or loss on resale to the Profit and Loss (P&L) account. D. Recording the repair and reconditioning expenses incurred on the recovered goods. Choose the correct answer from the options given below: