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The following represents extracts from the trading account of a retail outlet for a ...

The following represents extracts from the trading account of a retail outlet for a given month: Opening stock #2,400; Closing stock #6,400; Other expenses #2,000; Sales #11,000; Profit #900. What is the purchase figure for the month?
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  • A #12,100
  • B #12,000
  • C #13,000
  • D #11,200
Correct Answer: Option A
Explanation:
Using the trading account formula, purchases are calculated to balance the cost of goods sold and profit figures.

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