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Use the following information to answer question Kolawole’s Opening Stock was ...

Use the following information to answer question

Kolawole’s Opening Stock was N10, 000. His purchases was N280,000 Goods returned outward was N3,000, and the Closing Stock was N8,000
Cost of goods sold is ____________
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  • A N180,000.00
  • B N227,000.00
  • C N279,000.00
  • D N290,000.00
  • E N301,000.00
Correct Answer: Option C
Explanation:
Cost of goods sold = opening stock + purchases - closing stock - returns outwards (returns outwards represent goods that were bought but returned to the supplier due to one reason or the other. It will be subtracted from the purchase)
10,000 + 280,000 - (8,000 - 3,000)
290,000 - 11,000 = 279,000

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