To calculate the value of stock for the balance sheet as per AS 2, we need to consider the cost of the washing machines as the value of stock. The cost of the washing machines is given as follows:

- Model A: 15,000
- Model B: 20,000
- Model C: 22,500
- Model D: 30,000

To find the value of stock, we need to sum up the cost of all the washing machines:

15,000 + 20,000 + 22,500 + 30,000 = 87,500

Therefore, the value of stock for the balance sheet is 87,500.

Explanation:

1. Introduction:
- AS 2 is the accounting standard that deals with inventories.
- It specifies the methods for determining the cost of inventories and their subsequent recognition as an expense.
- The value of stock for the balance sheet is determined based on the cost of the inventory items.

2. Calculation of the value of stock:
- The given information provides the cost of four washing machine models: Model A, Model B, Model C, and Model D.
- We need to sum up the cost of all the washing machines to find the value of stock for the balance sheet.

3. Summing up the cost:
- Model A: 15,000
- Model B: 20,000
- Model C: 22,500
- Model D: 30,000

- Adding up these costs gives us the total value of stock:

15,000 + 20,000 + 22,500 + 30,000 = 87,500

4. Conclusion:
- Based on the given cost of the washing machines, the value of stock for the balance sheet is 87,500.
- Therefore, the correct option is (b) 87,500.

Note: The answer is provided based on the information given in the question. However, in a real-world scenario, there could be additional factors to consider, such as any discounts or allowances, damaged or obsolete inventory, etc. It is important to thoroughly analyze the specific circumstances and apply the relevant accounting principles to determine the accurate value of stock for the balance sheet.