The following is a list of balances for Tang Business for the last quarter ended 31 December 2017. $ Returns inwards 10,250 Returns outwards 21,234 Closing inventory 18,490 Opening inventory 19,678 Freight inwards 1,700 Cost of Goods Sold 88,000 Freight outwards 8,300 Customs duties 550 The Purchases amount for Tang Business is