Sale receipt of the company during first year = Rs 83,73,540
Sale decreased in second year = Rs7,84,670
(i) The sale receipt of the company during second year = Rs 83,73,540 – Rs 7,84,670
(ii) Total sale receipt of the company during these two years = Rs 83, 73, 540 + Rs 75, 88, 870 = Rs 1, 59, 62, 410