The total purchases is?

Use the following information to answer this question.

Cash purchase – D 29,641
Creditors 1/1/14 – D 2,473
Creditors 31/12/14 – D 3,117
Cash paid to creditors – D 127,345
Discount received – D 4,211

A. D 161,841
B. D 156,986
C. D 134,673
D. D 132,200

Correct Answer: Option D

D. D 132,200