Question $181$ pts

Given the following information, what would be the value of Cost of Sales?

Sales $120,000$;

Telephone $1,200$;

Marketing $2,300$;

Opening stock $5,000$;

Stock purchases $22,000$;

Consumables purchase $10,000$;

Closing stock $7,000$

Group of answer choices

$20,000$

$27,000$

$22,000$

$15,000$