The accounting records of Ramage Products for the year ended 31 December 1983 revealed the following:

I. 1.83 31.12.83 Trade creditors £ 7450 £8360 Stock of goods £ II 380 £9 260 Payment made to suppliers during the year were £32 470.

Cost of goods sold for the year was:

(a) £35500;

(b) £34590;

(c) £33380;

(d) £31 260.

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