If trade payables at 1 January 2019 were 2,500, trade payables at 31 December 2019 4,200 and

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If trade payables at 1 January 2019 were £2,500, trade payables at 31 December 2019 £4,200 and payments to creditors £32,000, then purchases for 2019 are

(A) £30,300

(B) £33,700

(C) £31,600

(D) £38,700

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