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Friday, 01 May 2026
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₦ ₦
Stock 1/1 20,000 Net Sales 370,000
Add purchases 250,000
Cost of goods available for sale 270,000
Less stock 31/12 40,000
Cost of goods sold 230,000
Rent expenses 35,000






Find the gross profit
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A ₦150,000
  • B ₦370,000
  • C ₦230,000
  • D ₦140,000
Correct Answer: Option D
Explanation:
Gross profit is calculated by subtracting the cost of goods sold from net sales. From the given data, Net sales is ₦370,000 and Cost of goods sold is ₦230,000. Therefore, Gross profit = Net sales - Cost of goods sold = ₦370,000 - ₦230,000 = ₦140,000.

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