accounting records of GH Traders on 28 February 2023 the end of the accounting period : Purchases R1 160 000; Purchases returned R80 000; Carriage on purchases R60 000 Carriage on sales R12 000; Inventory on 27 Feb2022 R300 000; Inventory on 27 February 2023 R240 000. which represents the cost of goods available for sale for the year end 28 February 2023

A. R1 200 000 B. R1 520 000 C. R1 440 000 D. R1 452 000