Fixit Garages sto ck a supply of spare parts for which accounting records are maintained on a periodic inventory valuation basis . Stock levels at the beginning and end of the recent financi al year were £7250 and £8190 respectively. Spare parts purchased during the year amounted to £16750. The spare parts expense to be charged in the annual Income Statement is:

(a) £17690;

(b) £16750;

(c) £15810;

(d) none of these .