| | |
| Stock at branch 1st January at cost | 400 |
| Goods sent to branch at cost | 8000 |
| Returns to head office | 340 |
| Cash sales | 9160 |
| Stock at branch 31st December at cost | 720 |
A. #7200
B. #7460
C. #7500
D. #7660
Correct Answer:
Option D – #7660
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