Answer:
Satrted 36000
Step-by-step explanation:
opening units = 9300
Satrted 36000
45300
Transferred 38000
Closing 7300
Here is the quation
Opning units+Started-Transferred = Closing units
Now put the values in equation
9300+Started-38000=7300
Started+28700=7300
Transfer the -28700 to left of the equation and change the sign in + due to transfer
Started =7300+28700
Started =36000