Calculate net purchases and net sales from:
| Rs. | Rs. | ||
| Opening balance of Debtors | 75,000 | Returns Inwards | 6,000 |
| Opening balance of Creditors | 15,000 | Return Outwards | 9,000 |
| Collection from debtors | 4,80,000 | Cash purchases | 18,000 |
| Discount received | 7,500 | Cash sales | 30,000 |
| Bad debts | 3,000 | Closing balance of Debtors | 1,35,000 |
| Payment to Creditors | 42,000 | Closing balance off Creditors | 75,000 |
| Discount allowed | 6,000 |