If stock worth Rs. 10.000 (that has not been insured) is destroyed by fire, the accounting entry is:
a. Dr Profit&Loss A/c 10,000 Cr Trading A/c 10,000
b. Dr Stock A/c 10,000 Cr Trading A/c 10,000
c. Dr Trading A/c 10,000 Cr Stock A/c 10,000
d. None of the above