The document summarizes a problem involving the loss of stock due to a fire. Key points include incomplete records are available for a trading account, a new adjustment is needed for debtors, and an average clause exists in the insurance policy. A debtors account is prepared showing credit sales of Rs. 1,072,000. A memorandum trading account calculates gross profit of Rs. 268,000 and closing stock of Rs. 316,000. The actual loss from the fire is Rs. 300,000 after salvaging Rs. 16,000 of stock. Applying the average clause, the insurance claim is calculated as Rs. 284,810.12.