A sole trader gave the following financial information for the year ended 31 December 2018: purchases: $95000$ inward returns: $3300$ outward returns: $2100$ inventory taken for personal use: $5000$ Inventory on 31 December 2018 was valued at $1000$ more than inventory on 1 January 2018. What was the cost of sales?
- A$85700$
- B$86900$
- C$89000$
- D$97100$