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单项选择题
Patience is trying to work out her cost of sales for the year ended 31 December 20x9.
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?
At 1 January 20x9
At 31 December 20x9
Suppliers
Inventory
A．
$142,872
B． $149,231
C．
$141,432
D．
$144,312
$142,872
B． $149,231
C．
$141,432
D．
$144,312
