Question 18 A business has the following items in its accounts at its year end 31 December 20. Opening stock at 1 January 20 Closing stock at 31 December 20 Purchases for 20 Purchase retumsin 20 000 5 10 90 2 Which is the correct figure for cost of goods sold in 20 93,000 B 85,000 Thing 83,000 D 95,000