Based on the given data calculate the net cash paid to the supplier during the period of 2X21.

Inventory on December 31, 2X20: Rs5000

Inventory on December 31, 2X21: Rs3000

Accounts payable on December 31,2X20: Rs12,000

Accounts payable on December 31, 2X21: Rs15,000

Cost of goods sold for the year 2X21: Rs50,000

a. Rs49000

b. Rs51000

c. Rs45000

d. Rs55,000