India How to calculate closing inventory in a simplest way ?

[SRINIVASA]

Details are as follows :
$
Revenue (Sales) 169 000
Purchases 132 000
Sales returns 5 000
Opening inventory 9 000

Additional information :
1.Goods withdrew for his own use from the business $ 1000
2.Because of illness, Owner of the business did not value his closing inventory, his Gross profit margin is 25%.

Required : Calculate closing inventory.

Check figure : Closing inventory $ 17 000

 

[Triest123]

Gross Profit = (169,000 - 5,000) x 25%
Purchase = 132,000 - 1,000

With the above figure, you can compute the closing inventory