Westmohr Ltd. (Westmohr) has the following balances in its accounting ledger at the financial year-end of 30 September 2023. Inventory at 1 October 2022, 8,100; Purchases 74,600; Sales 264,800. Returns-In 3,600; Returns-out 2,100; Carriage-in 4,400; Carriage-out 1,300; A stock-take was carried out on 30 September 2023 and closing inventory was valued at 6,200 What amount will show as Cost of sales on Westmohrs Income statement for the year ended 30 September 2023? 74,200 75,700 75,000 78,800 77,300