From the following find out the closing balance of the supplier of the merchandise, Mr. Ahmed (Accounts payable). He made total credit purchases during the year was OMR 80,000; he returned merchandise worth OMR 10,000 to his supplier Ahmed during the year; he paid cash to Ahmed was OMR 40,000. He made total credit sales during the year was OMR 30,000.

a.

130,000

b.

None of these

c.

160,000

d.

30,000