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Mr. D. Duck, a sole trader has not maintained proper accounting records during the year. He provides you with bank statements that show payments to

Mr. D. Duck, a sole trader has not maintained proper accounting records during the year. He provides you with bank statements that show payments to suppliers of €86,167. You determine that the opening trade payables balance was €7,302 and the closing figure was €8,205. Cash purchases during the. year were €3,869.

What figure should be used for purchases for the year?

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