单项选择题

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?

A.
$142,872
B. $149,231
C.
$141,432
D.
$144,312
微信扫码免费搜题