A company has opening inventory 3,900, closing inventory 2,800, purchases 18,650, carriage inwards 850 and purchases returns

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A company has opening inventory £3,900, closing inventory £2,800, purchases

£18,650, carriage inwards £850 and purchases returns £1,600. What is its cost of sales?

a. £22,200

b. £12,200

c. £19,000

d. £17,300

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