A golf club provides refreshments for its members. Amounts owing to suppliers for refreshments were $250$ on 1 January 2022 and $400$ on 31 December 2022. The payments made to suppliers in the year totalled $7200$. Closing inventory was $100$ below opening inventory. What was the cost of sales of refreshments for the year ended 31 December 2022?
- A$7050$
- B$7150$
- C$7300$
- D$7450$