Unsold stock

X and Y entered into a joint venture for purchase and sale of jute. They agreed to share profits in the proportion of 2:1. The following transactions took place in between them: (i) On January 1, 2015, X purchased 1,400 bales of jute at ~ 55 per bale, the brokerage being ~ 2 per bale; (ii) On February 1, 2015, Y purchased 1,200 bales of jute at ~ 62 per bale, the brokerage being ~ 2 per bale;. (iii) On March 9, 2015 Y sold 700 bales of jute at ~ 70 per bale (the brokerage being Re 1 per bale) and took the proceeds to himself; and (iv) On April 1, 2015, X sold 1,600 bales of jute at ~ 66 per bale (brokerage being Re 1 per bale) and took the proceeds to himself. The balance of unsold stock was to be divided between the partners in proportion to their profit-sharing ratio and the goods being valued at cost to the partners concerned. The venture was closed. Show the accounts as they would appear in books of X.