Omar imports onyx picture frames from India. He prepares accounts to 30 April each year. In the year ending 30 April 2015 he records the following totals for trading transactions.

Sales:347,348

Purchases:240153

import duties: 6043

Purchase returns:1800

sales returns: 2971

Omars opening stock at 1st May was 43,730 and his closing stock at 30 April was 41,180. What is Omars gross profit?

(a) 97,431

(b) 99,773

(c) 109,517

(d) 91,388