The closing stock of a sports club was of cricket bats worth Rs. 1,000. Bats worth 6,000 were used during the year. The opening stock of bats at the beginning was Rs. 800. Which of the following sentence is correct?

The correct answer is: Bats costing Rs. 5,800 were distributed during the year.

The opening stock of bats at the beginning was Rs. 800. Bats worth 6,000 were used during the year. This means that bats costing Rs. 6,000 were distributed during the year, as they were used and not sold or purchased. The closing stock of bats was Rs. 1,000, which means that bats costing Rs. 5,800 were distributed during the year, as the opening stock of Rs. 800 plus the bats used during the year of Rs. 6,000 equals the closing stock of Rs. 1,000.

Option A is incorrect because bats costing Rs. 6,200 were not sold during the year, as the closing stock of bats was Rs. 1,000.

Option B is incorrect because bats costing Rs. 6,200 were not purchased during the year, as the opening stock of bats was Rs. 800.

Option C is incorrect because bats costing Rs. 6,200 were not re-valued during the year, as the closing stock of bats was Rs. 1,000.