A trader sells goods with a constant mark-up of $20\%$. The information below refers to the year ended 31 December. Inventory at 1 January $1\,780$ Inventory at 31 December $2\,100$ Purchases $23\,400$ Carriage inwards $700$ Carriage outwards $450$ Goods taken for own use (at selling price) $1\,800$ What was the value of cost of sales for the year ended 31 December?
- A$20\,880$
- B$21\,830$
- C$22\,280$
- D$22\,340$