10. Returns inwards means: 2 Oa) is always added to the purchases in the trading account. O b) Large number of firms will return goods to their suppliers Oc) Will have goods returned to them by their customers O d) cost of transport of goods into a firm O Other 8. To find the value of closing inventory at the end of a period, we 2 po O a) Physically count the inventory (i.e. stocktaking) O b) Look in the inventory account c) Deduct the opening inventory from the cost of goods sold d) Deduct cost of goods sold from sales O Other