The value of the inventory at the beginning of the year is RO 42,000 and the value of the inventory at the end is RO 50,000. The average index is 120, Opening index is 100 and the closing index is 132. The cost of sales adjustment is O a. RO 12,945 O b. None of the options are correct c. RO 8,945 O d. RO 4,945