Fixing the profit after realizing errors

[zahid 13456]

AOA!
I think solution of this problem should be
PROFIT 10 (before adjustments) RS 100,000
09 Inventory overstated 120,000
C/B 2010 Inventory o/s (134,000)
Insurance cost u/s (22,000)

PROFIT 2010 (after adjustments) 64,000

All other elements will not have any effect on profit.

(My accounting concepts are not much pertinent so, error is expected)

Regards.