The information which follows was obtained from the accounting records of Vista Traders on 28 February 2023 the end of the accounting period: Purchases R1 160 000; Purchases returns R80 000; Carriage on purchases R60 000; Carriage on sales R12 000; Inventory on 28 February 2022 R300 000; Inventory on 28 February 2023 R240 000. Which of the following represents the cost of goods available for sale for the year ended 28 February 2023? A. R1 200 000 OB. R1 440 000 O CR1 520 000 O D. R1 452 000