Opening Stock ` 15,000, Closing Stock ` 6,000, Total Purchase during the year ` 30,000. Given that Opening Stock inadvertently includes postage stamps of ` 1,500. Find the cost of goods sold

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The cost of goods sold (COGS) is calculated as: Opening Stock + Purchases - Closing Stock. Adjust the Opening Stock by removing the postage stamps: 15,000 - 1,500 = 13,500. Then, COGS = 13,500 + 30,000 - 6,000 = 37,500.