(8) Final Attempt Ltd paid 9.700 for gas during the reporting period and 6,200 for electricity. At the beginning of the period it owed the electricity company 4, 100, at the end of the period it owed the gas company 800 What gas charge should have appeared in the company's income statement for the reporting period? (a) 9,100 (b) 9,500 (c) 10.300 (d) 10 500 Styles (6) The opening inventory of Upstore was 32,000. Purchases during the year were 14,000 and the cost of goods sold was 21,000. What is the closing inventory? (a) 7,000 (b) 18,000 (c) 25,000 (d) 39,000