9 If Opening stock is OMR 65,000, Purchases are OMR 130,000, Carriage inwards is OMR 35,000, direct expenses are OMR 45,000, Closing stock is OMR 95,000, and Travel expenses is OMR 16,000 then, the cost of goods sold is d out of a. None of these b. OMR 180,000 c. OMR 198,000 d. OMR 256,000