Use the following information,
(begin{array}{c|c} & Le\ hline text{Sales} & 183,400 \ text{Purchases} & 168000\ text{Opening stock} & 20,100\ text{Closing stock} & 48,800 \ text{Carriage outwards} & 2400\ text{Carriage inwards} & 5,000\ text{Returns inwards} & 10,000\ text{Expenses} & 15,000\ text{Returns outwards} & 8,000end{array})
The cost of goods sold is
(begin{array}{c|c} & Le\ hline text{Sales} & 183,400 \ text{Purchases} & 168000\ text{Opening stock} & 20,100\ text{Closing stock} & 48,800 \ text{Carriage outwards} & 2400\ text{Carriage inwards} & 5,000\ text{Returns inwards} & 10,000\ text{Expenses} & 15,000\ text{Returns outwards} & 8,000end{array})
The cost of goods sold is
-
A.
Le 185,100 -
B.
Le 139,200 -
C.
Le 136,200 -
D.
Le 131,200