77 Based upon the following information, what was the cost of purchases? $ 142,600 78 Opening trade payables Cash paid Discounts received Goods returned Closing trade payables $ 542,300 13,200 27,500 Global ox You are given the following information: Receivables at 1 January 20X3 Receivables at 31 December 20X3 Total receipts during 20X3 (including cash sales of $5,000) $10,000 $9,000 $85,000 Based upon the available information, what was the sales revenue figure for 20X3? $