Goods costing Rs.4,000 having normal sales value of Rs.6,000 were destroyed by fire. The scrap value of Rs.400 was taken over by insurance company. Insurance company accepted a final claim of Rs.2,700. What amount of loss by fire will be transferred to P u0026 L A/c.?

• A. 3,300
• B. 1,300
• C. 1,700
• D. 900