A company -has opening inventory 6,900, closing inventory 7,800, purchases 33,650, carriage inwards 700 and purchases returns

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A company -has opening inventory £6,900, closing inventory £7,800, purchases

£33,650, carriage inwards £700 and purchases returns £400. What is its cost of sales?

a. £31,650

b. £33,850

c. £33,050

d. £48,650

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