Value of physical inventory on 15-04-2016 was Rs.3,00,000. Sales amounting to Rs.1,00,000 and purchases worth Rs.50,000 were held between 31-03-2016 to 15-4-2016. Goods are sold at 20% profit on sales. Value of inventory as on 31-3-2016 is

• A. Rs. 3,50,000
• B. Rs. 2,70,000
• C. Rs. 3,00,000
• D. Rs. 3,30,000