Use the information below to answer the question.
| N | |
| 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. #1870
B. #1530
C. #1640
D. #1820
Correct Answer:
Option D = #1820
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