Patience is trying to work out her cost of sales for the year ended 31 December 20x9. She has the following details for supplier and inventory balances
At 1 January 20x9 At 31 December 20x9
Suppliers 16,812
Inventory 4,919
In the year to 31 December 20x9, Patience’s payments to suppliers totaled $141,324. What was Patience’s cost of sales for the year to 31 December 20x9?